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 $390,000 $180,000 500,000 Providing power $250,000 550,000 System calibration Additional information on the drivers for its production activities follows. Grinding Polishing 9,000 machine houra 9,000 machine hours 1,800 engineering hours 18,000 direct labor hours Product modification Providing power 500 batches System calibration Job 3175 Job 4286 Number of unita 130 units 1.625 units 500 M Machine hours 5,000 MH 30 eng hours 5 eng- hours Engineering hours Batches 15 batchen 45 batches Direct labor hours 460 DLE 4,140 DLH 2,3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.) Job 3175 Job 4286 Overhead Activity driver Overhead Activity Overhead Cost Activity Drivers Activity Rate Activity driver incurred assigned incurred assigned Grinding & Polishing Machine hours. Engineering hrs. Product modification Direct labor hrs. Providing power batches System calibration 5. If the company uses a plantwide overhead rate based on direct labor hours, what is the overhead cost for each unit of Job 3175? Of Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) OH Cost per Plantwide OH Units Total Overhead Cost Product DL hours rate Produced unit Job 3175 S 0.00 S S 0.00 S Job 4286