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	$	360,000
Polishing					$	175,000
Product modification		400,000
Providing power									$	260,000
System calibration		550,000

Additional information on the drivers for its production activities follows.

Grinding	17,000	machine hours
Polishing	17,000	machine hours
Product modification	1,700	engineering hours
Providing power	17,000	direct labor hours
System calibration	250	batches

	Job 3175		Job 4286
Number of units	120	units	1,500	units
Machine hours	300	MH	3,000	MH
Engineering hours	29	eng. hours	32	eng. hours
Batches	20	batches	60	batches
Direct labor hours	460	DLH	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
Activity	Overhead Cost	Activity Drivers		Activity Rate		Activity driver incurred	Overhead assigned	Activity driver incurred	Overhead assigned
Grinding & Polishing	$535,000		Machine hours
Product modification			Engineering hrs.
Providing power			Direct labor hrs.
System calibration			batches

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.)

Overhead costs		0
Direct labor hours
Product	DL hours	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Job 3175		$0.00	$0
Job 4286		$0.00	$0