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 Tedirect Libor $330,000 Other Overhead $130,000 Production Activity Grinding Polishing Product modification Providing power Systen calibration 600,000 $200,000 570,000 Additional Information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power Syste calibration 20,000 machine hours 1,900 engineering hours 14,200 direct labor hours 350 batches Job 3175 150 units 300 ng Job 4286 1,575 units 3,000 H Machine hours Ercicering hours 28 eng Engineering hours Batches Direct labor hours 32 eng hours 15 batches 450 DLH 28 eng hours 45 batches 4,050 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 Overhead Cost Activity Rate Activity driver incurr Activity Grinding & Polishing Product modification Activity Drivers Machine hours Engineering hrs. Direct labor his Providing power System calibration batches Job 3176 Activity driver incurred Job 4286 Activity driver Overhead incurred assigned Activity Rate Overhead assigned 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? or Job 4286? (Do not round intermediate calculations. Round "OH Cost per unit" answers to 2 decimal places.) DL hours Plantwide OH Total Overhead Cost Units Produced OH Cooper unit $ 0 Job 3175 Job 4200 000S 000 $ 5 0