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.

Production Activity	Indirect Labor				Indirect Materials				Other Overhead
Grinding	$	400,000
Polishing					$	110,000
Product modification		500,000
Providing power									$	215,000
System calibration		460,000

Additional information on the drivers for its production activities follows.

Grinding	14,000	machine hours
Polishing	14,000	machine hours
Product modification	1,600	engineering hours
Providing power	18,000	direct labor hours
System calibration	950	batches

	Job 3175		Job 4286
Number of units	180	units	2,250	units
Machine hours	500	MH	5,000	MH
Engineering hours	28	eng. hours	28	eng. hours
Batches	30	batches	90	batches
Direct labor hours	440	DLH	3,960	DLH

Problem 17-3A Part 5

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	per direct labor hour
Direct labor hours
Product	DL hours	Plantwide OH rate	Total Overhead Cost	Units Produced	OH Cost per unit
Job 3175	440	$0.00	$0	180
Job 4286	3,960	$0.00	$0	2,250