Craft Pro Machining produces machine tools for the construction industry. The following details were taken from its company records. Indirect Labor $320,000 Indirect Materials Other Overhead $135,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $ 255,000 500,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 13,000 machine hours 13,000 machine hours 2,500 engineering hours 17.000 direct labor hours 400 batches Number of units Machine hours Engineering hours Batches. Direct labor hours Job 3175 200 units 550 MH 26 eng hours 30 batches 500 LII Job 4286 2.500 units 5,500 MH 32 eng.hours 90 batches 4,375 DLII & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool. cermine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the erhead cost per unit for Job 4286? (Round average overhead cost per unit to 2 decimal places.) Job 3175 stivity Overhead Cost Activity Rate Activity driver incurred 500 Overhead assigned $ 13,025 Grinding & polishing $ 495,000 $ 20 per machine hour per engineering hour 29 11 0B8 Product modification Activity Drivers 19,000 Machine hours 1,700 Engineering hrs. 14,000 Direct labor hrs. 1,250 batches 650,000 220,000 540,000 Providing power System calibration per direct labor hour (por batch - Total overhead coat 3 Number of units in Average overhead runas 279 2