[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 Labor $320,000 Indirect Materials Other Overhead $190,000 Production Activity Grinding Polishing Product modification Providing power System calibration 400,000 $215,000 450,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 1,800 engineering hours 18,000 direct labor hours 750 batches Job 3175 220 units 400 MH Job 4286 2,750 units 4,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 31 eng. 34 eng. hours 25 batches 460 DLH hours 75 batches 4,140 DLH Required: 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 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.) Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Overhead Cost Activity Drivers Activity Rate Overhead assigned Activity driver incurred Grinding & Polishing Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches 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 unit" answers to 2 decimal places.) Product DL hours Units Produced OH Cost per unit Plantwide OH Total Overhead Cost rate 0.00 0.00 $ $ 0.00 $ Job 3175 Job 4286 V