Compute the activity overhead rates using ABC. Combine grinding and polishing into one cost pool. Determine overhead costs to assign to the following jobs using ABC.

Craft Pro Machining produces machine tools for the construction Industry. The following detalls about overhead costs were taken from Its company records. Activity Indirect Labor Indirect Materials Other overhead Production Grinding 360,000 Polishing 195,000 600,000 Product modification 205,000 Providing power System calibration 570,000 Additional Information on the drlvers for Its production activities follows. Grinding 12,000 machine hours Polishing 12,000 machine hours Product modification 1,700 engineering hours Providing power 16,000 direct labor hours System calibration 800 batches Job 4286 Job 3175 120 1.500 units Number of units units Machine hours 550 MH 5,500 MH 34 eng-hours Engineering hours 24 eng-hours Batches 5 batches 15 batches 3,690 410 DLH Direct labor hours DLH