Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Production Activity Grinding Polishing Product modification. Providing power Indirect Labor $400,000 Indirect Materials Other Overhead $155,000 400,000 $210,000 500,000 System calibration Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power, System calibration 18,000 machine hours 18,000 machine hours. 1,800 engineering hours 18,000 direct labor hours 1,100 batches Job 3175 Job 4286 Number of units 190 units 2,375 units Axrston