C oved Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $320,000 Indirect Materials Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration $110,000 500,000 $215,880 540,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 1,600 engineering hours 20,000 direct labor hours 750 batches Job 3175 130 units 350 MH Job 4286 1,625 units 3,500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 28 eng. 3e eng. hours 30 batches 490 DLH hours 90 batches 4,410 DLH Required: 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3179 Job 4286? (Do not round Intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) DL hours Plantwide OH Total Overhead Cost rate Units Produced Product Job 3175 Job 4286 OH Cost per unit