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. Indirect Materials Other Overhead Indirect Labor $380,000 $210,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $235,000 460,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 12,000 machine hours 12,000 machine hours 1,300 engineering hours 16, 000 direct labor hours 1,150 batches Job 3175 110 units 350 MH Job 4286 1,375 units 3,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 28 eng. 26 eng. 20 hours 26 hours 15 batches 460 DLH 45 batches 4,140 DLH 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 unit" answers to 2 decimal places.) Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286