Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records Production Ativity Indirect Labor Indirect Materi the ovechend Crinding $350,000 Polishing 3180,000 Product modification 200,000 Providing power $255,000 yaten calibration 580,000 Additional information on the drivers for its production activities follows Grinding and Polishing Product modification Providing power Systen calibration 10,000 machine hours 2,000 engineering hours 19.000 direct labor hours 650 batches Job4286 1,750 units 4,000 MH Number of unite Machine hours Ingineering hours Batches Direct labor hours Job 3175 140 unite 400 MM 33 eng hours 20 batches 420 DLR 26 en hours 60 batches 3,780 L Problem 17-3A Parts 2, 3 & 4 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 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned" to the nearest whole dollar.)