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Required information (The following information applies to the questions displayed below.) Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $ 400,000 Other Overhead Indirect Materials $170,000 Production Activity Grinding Polishing Product modification Providing power System calibration 650,000 $225,000 420,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 19,000 machine hours 19,000 machine hours 1,400 engineering hours 20,000 direct labor hours 400 batches Job 3175 210 units 500 MH Number of units Machine hours Engineering hours Batches Direct labor hours 29 eng. Job 4286 2,625 units 5,000 MH eng. 24 hours 45 batches 3,960 DLH hours 15 batches 440 DLH Required: 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 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.) Overhead Cost Activity Drivers Activity Grinding & Polishing Product modification Machine hours Engineering hrs. Providing power System calibration Direct labor hrs. batches Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Rate Overhead assigned Activity driver incurred Product DL hours Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Job 3175 Job 4286