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 Labor $360,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $200,000 600,000 560,000 $ 260,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 19,000 machine hours 19,000 machine hours 2,000 engineering hours 17,000 direct labor hours 1,350 batches Job 3175 190 units 350 MH Job 4286 2,375 units 3,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 31 eng. 20 eng. hours 25 batches 470 DLH hours 75 batches 4,230 DLH