[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	$	410,000
Polishing					$	130,000
Product modification		600,000
Providing power									$	235,000
System calibration		590,000

Additional information on the drivers for its production activities follows.

Grinding and Polishing	16,000	machine hours
Product modification	1,700	engineering hours
Providing power	18,000	direct labor hours
System calibration	1,500	batches

	Job 3175		Job 4286
Number of units	150	units	1,875	units
Machine hours	350	MH	3,500	MH
Engineering hours	28	eng. hours	28	eng. hours
Batches	10	batches	30	batches
Direct labor hours	480	DLH	4,320	DLH

Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round Intermediate calculations. Round "OH Cost per unlt" answers to 2 decimal places.) Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286