0 Required information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [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 Polishing Product modification 450,000 Providing power System calibration 350, 000 175,000 260,000 540,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification 1,800 engineering hours Providing power System calibration 12,000 machine hours 12, 000 machine hours 19,000 direct labor hours 1,550 batches Job 3175 150 units Job 4286 1,875 units 2, 500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 250 MH eng eng. 0 hours 30 hours 15 batches 30 DLH 45 batches 3, 870 DLH Problem 17-3A Part 5