[The following information applies to the questions displayed below.] Craft Pro Machining produces machine tools for the construction industry. The following details about overhead cost were taken from its company records. Production Activity Grinding Polishing Product modification Indirect Labor $370,000 Indirect Materials Other Overhead $145,000 450,000 Providing power System calibration 580,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 15,000 machine hours 2,000 engineering hours 20,000 direct labor hours 550 batches Job 3175 Number of units 160 units Machine hours Engineering hours Batches 450 MH eng. 28 hours 15 batches Direct labor hours 450 DLH Job 4286 2,000 units 4,500 MH 24 eng. hours 45 batches 4,050 DLH $230,000