es Required information Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3 [The following information applies to the questions displayed below.] Craft Pro Machining produces machine tools for the construction industry. The following details about overt costs were taken from its company records. Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Labor Indirect Materials Other Overhead $350,000 500,000 580,000 $225,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 8,000 machine hours 1,900 engineering hours 21,000 direct labor hours 1,500 batches $200,000 Number of units Machine hours Engineering hours: Batches Direct labor hours Job 3175 220 units 550 30 eng. hours 35 batches 470 DLH Job 4286 2,750 units 5,500 MH eng. hours 24. 105 batches 4,230 DLH