[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 $210,000 Production ActivityIndirect Labor $380,000 Polishing Product modification 6 00,000 Providing power System calibration 460,000 $235,000 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 Number of units Machine hours Engineering hours Job 4286 1,375 units 3,500 MH 350 MH 28 eng. 26 eng. 20 hours 15 batches 460 DLH 20 hours 45 batches 4,140 DLH Direct labor hours 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 Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Activity Rate Overhead assigned Activity driver incurred Grinding & Polishing $ 120,000 Product modification Providing power Direct labor hrs. System calibration batches