[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. Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Labor Indirect Materials Other Overhead $ 350,000 500,000 510,000 $130,000 $ 220,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 16,000 machine hours 16,000 machine hours 1,600 engineering hours 16,000 direct labor hours 750 batches Job 4286 2,375 units 3,000 MH Job 3175 190 Number of units Machine hours Engineering hours Batches Direct labor hours units 300 MH 33 eng.hours 32 eng.hours 15 batches 5 batches 4,590 510 DLH DLH