The following information applies to the questores 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 $400,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power Systen calibration $130,000 500,000 $215,080 440,000 Additional information on the drivers for its production activities follows Grinding Polishing Product modification Providing power System calibration 14,eee machine hours 14,000 machine hours 1,400 engineering hours 21,000 direct labor hours 850 batches Job 4286 Job 3175 130 units 400 MH Number of units Machine hours Engineering hours Batches Direct labor hours 1,625 units 4,000 MH 26 eng hours 33 eng. hours 20 batches 60 batches 440 DLH 3,960 DLH