[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 $ 360,000 600,000 590,000 $ 200,000 $ 225,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 14,000 machine hours 14,000 machine hours 1,400 engineering hours 20,000 direct labor hours 300 batches Job 4286 2,500 units 2,500 MH Job 3175 200 Number of units units Machine hours Engineering hours Batches 250 MH 29 eng.hours 35 batches 34 eng.hours 105 batches 3,870 Direct labor hours 430 DLH DLH