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 Grinding Polishing Product modification Providing power System calibration Indirect Labor Indirect Materials Other Overhead S 330,000 550,000 530,000 $ 110,000 $ 265,000o Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 20,000 machine hours 20,000 machine hours 1,800 engineering hours 15,000 direct labor hours 1,100 batches Job 4286 2,125 units 4,500 MH Job 3175 170 Number of units Machine hours Engineering hours units 450 MH 28 eng.hours 25 batches 30 eng.hours 75 batches Batches 3,960 Direct labor hours 440 DLH DLH