[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 Indirect Labor Indirect Materials Other Overhead Grinding $ 330,000 Polishing $ 160,000 Product modification 600,000 Providing power $ 225,000 System calibration 440,000 Additional information on the drivers for its production activities follows. Grinding and Polishing 9,000 machine hours Product modification 1,400 engineering hours Providing power 21,000 direct labor hours System calibration 600 batches Job 3175 Job 4286 Number of units 200 units 2,500 units Machine hours 550 MH 5,500 MH Engineering hours 30 eng. hours 24 eng. hours Batches 15 batches 45 batches Direct labor hours 510 DLH 4,590 DLH rev: 10_22_2020_QC_CS-236913 Required: 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing costs into a single cost pool. Determine overhead costs to assign to the above jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.)