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 Labor $340,000 Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Materials Other Overhead $ 175,000 550,000 $255,000 500,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 14,000 machine hours 14,000 machine hours 1,800 engineering hours 14,000 direct labor hours 1,000 batches Job 3175 140 Job 4286 Number of units units 1,750 units 300 MH Machine hours Engineering hours Batches 3,000 MH 30 eng.hours 10 batches 34 eng.hours 30 batches 3,780 Direct labor hours 420 DLH DLH