[The following information applies to the questions displayed below.) A company has determined the following information about various activities used for production: Indirect Materials Other Overhead $115,000 Production Indirect Labor Activity Grinding $330,000 Polishing Product 400,000 modification Providing power System calibration 490,000 $240,000 Additional information on the drivers for its production activities follows. Grinding 19,000 machine hours Polishing 19 , machine hours Product modification 1,800 engineering hours Providing power 15,000 direct labor hours System calibration 300 batches Job 2005 Job 2006 210 units 2,625 units 5,500 MH 550 MH Number of units Machine hours Engineering hours Batches Direct labor hours 33 eng. hours 26 eng. hours 30 batches 90 batches 430 DLH 3,870 DLH 144. Cipule the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. etermine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 2005? What is the verhead cost per unit for Job 2006? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round overhead assigned to the nearest whole dollar.) Job 3175 Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred Overhead assigned Grinding & Polishing Machine hours Product modification Engineering hrs Direct labor hrs. Providing power System calibration batches Job 3175 Ners Activity Rate Activity driver incurred Overhead assigned Job 4286 Activity driver Overhead incurred assigned chine hours fineering hrs rct labor hrs. ches