[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	Indirect Labor				Indirect Materials				Other Overhead
Grinding		$	320,000
Polishing						$	180,000
Product modification			450,000
Providing power										$	205,000
System calibration			580,000

Additional information on the drivers for its production activities follows.

Grinding	15,000	machine hours
Polishing	15,000	machine hours
Product modification	2,200	engineering hours
Providing power	21,000	direct labor hours
System calibration	1,550	batches

	Job 3175		Job 4286
Number of units	140	units	1,750	units
Machine hours	250	MH	2,500	MH
Engineering hours	28	eng.hours	22	eng.hours
Batches	20	batches	60	batches
Direct labor hours	510	DLH	4,590	DLH

Required:

5.	If the company used 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