Required information Problem 04-3A Applying activity-based costing LO P1, P3, A1, A2, C3 Skip to question [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 $ 380,000 Polishing $ 205,000 Product modification 550,000 Providing power $ 245,000 System calibration 560,000 Additional information on the drivers for its production activities follows. Grinding 14,000 machine hours Polishing 14,000 machine hours Product modification 1,400 engineering hours Providing power 20,000 direct labor hours System calibration 400 batches Job 3175 Job 4286 Number of units 160 units 2,000 units Machine hours 300 MH 3,000 MH Engineering hours 28 eng. hours 22 eng. hours Batches 25 batches 75 batches Direct labor hours 510 DLH 4,590 DLH

Problem 04-3A 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.)