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 $380,000 Polishing $195,000 Product modification 550,000 Providing power $250,000 System calibration 560,000 Additional information on the drivers for its production activities follows Grinding and Polishing Product modification Providing power system calibration 12,000 machine hours 1.700 engineering hours 14.000 direct labor hours 900 batches Job 4286 1,625 units 5.000 MH Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 130 units 500 W 31 eng hours 10 batches 450 OLH 24 eng hours 30 batches 4.050 OLH Required: 2,3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing costs into a single cost pool. Determine overhead costs to assign to the above jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 42867 (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar) Overhead Cout Job 3175 Activity driver incurred Activity Drivers Activity Rate Activity Grinding & Polishing Product modification Machine hours Engineering his Providing power Direct labor hes System calibration batches Job 3175 Job 4286 Activity driver Overhead Incurred assigned Activity Rate Overhead assigned Activity driver incurred