[The following information applies to the questions displayed below.] Craftmore 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 LaborIndirect Materials Other Overhead $ 330,000 550,000 570,000 $ 195,000 S 225,000 Additional information on the drivers for its production activities follows Grinding Polishing Product modification Providing power System calibration 9,000 machine hours 9,000 machine hours 1,500 engineering hours 14,000 direct labor hours 150 batches Job 4286 1,875 units 4,000 MH Job 3175 150 Number of units Machine hours Engineering hours units 400 MH 29 eng.hours 20 batches 32 eng.hours 60 batches Batches 4,410 DLH Direct labor hours 490 DLH