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 $ 120,000 Product modification 650,000 Providing power $ 245,000 System calibration 450,000 Additional information on the drivers for its production activities follows. Grinding and Polishing 10,000 machine hours Product modification 1,600 engineering hours Providing power 14,000 direct labor hours System calibration 1,150 batches Job 3175 Job 4286 Number of units 200 units 2,500 units Machine hours 350 MH 3,500 MH Engineering hours 26 eng. hours 36 eng. hours Batches 15 batches 45 batches Direct labor hours 500 DLH 4,500 DLH 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.)