[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 $ 390,000 450,000 480,000 $ 190,000 $ 200,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 11,000 machine hours 11,000 machine hours 1,300 engineering hours 19,000 direct labor hours 700 batches Job 4286 2,250 units 3,000 MH Job 3175 180 Number of units units 300 MH Machine hours Engineering hours Batches 34 eng.hours 10 batches 28 eng.hours 30 batches 4,500 Direct labor hours 500 DLH DLH