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 Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Unit level Unit level Product level Facility level Batch level Providing power System calibration 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 Number of units Machine hours Engineering hours Job 3175 110 units 350 MH Job 4286 1,375 units 3,500 MH 28 eng 26 eng. Batches Direct labor hours hours 15 batches 460 DLH hours 45 batches 4,140 DLH 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following 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.) Job 3175 Activity Activity Drivers Rate Activity Rate Job 4286 Activity driver Overhea incurred assigne Overhead Cost $ 120,000 Activity driver incurred Overhead assigned Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches