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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 overhead costs were taken from its company records. Indirect Materials Other Overhead Indirect Labor $310,000 Production Activity Grinding Polishing Product modification Providing power System calibration $175,000 400,000 $265,000 450,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 16,000 machine hours 2,200 engineering hours 18,000 direct labor hours 1,050 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 140 units 400 MH eng. 33 hours 15 batches 480 DLH Job 4286 1,750 units 4,000 MH 30 eng. hours 45 batches 4,320 DLH Problem 17-3A Part 1 Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration Job 3175 Act Overhead Cost Activity Drivers Activity Rate Activity driver incurred Activity Grinding & Polishing Overhead assigned Machine hours Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches Problem 17-3A Part 5 Required: 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.) 0 Product DL hours Plantwide OH rate 0.00 OH Cost per Total Overhead Cost Units Produced Job 3175 $ $ $ 0 Job 4286 $ 0.00 $ 0