Required information (The following information applies to the questions displayed below.) Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Materials Other Overhead Indirect Labor $390,000 Production Activity Grinding Polishing Product modification Providing power System calibration $180,000 450,000 $250,000 470,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 1,300 engineering hours 14,000 direct labor hours 1,500 batches Job 3175 140 units 450 MH eng. Job 4286 1,750 units 4,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 24 eng. 3 hours 24 hours 20 batches 470 DLH 60 batches 4,230 DLH 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.) Overhead Cost Activity Drivers Activity Rate Activity Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches Job 3175 Job 4286 Activity driver Overhead incurred assigned Overhead assigned Activity driver incurred