Required: 1 Classified activities as unit level,batch level, product level , or facility level 2 Computed the activity overhead rates using ABC. Combined grinding and polishing activities into a single cost pool. Determine overhead costs to assign to the following job using ABC. What is the overhead cost per unit for job 3175? What is overhead cost per unit for job 4286?3 If the company uses a plant wide overhead rate based on direct labor hours what is the overhead cost for each unit of job 3175? Of job 4286?

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. Production Activity Indirect Labor Indirect Materials Grinding $400, 000 Other Overhead Polishing Product modification $150, 000 400, 000 Providing power $215, 000 System calibration 540,000 Additional information on the drivers for its production activities follows. Grinding 11,000 machine hours Polishing 11,000 machine hours Product modification 2,000 engineering hours Providing power 17,000 direct labor hours System calibration 350 batches Job 3175 Job 4286 Number of units 150 units 1, 875 units Machine hours 300 MH 3, 000 MH Engineering hours 26 eng. 36 eng. hours hours Batches 20 batches 60 batches Direct labor hours 440 DLH 3, 960 DLH