Required information 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 over head Grinding $320,000 Polishing $135,000 Product modification 600,000 Providing power $255,000 System calibration 500,000 Additional information on the drivers for its production activities follows. Grinding and Polishing Product modification Providing power System calibration 13,000 machine hours 1,500 engineering hours 17,000 direct labor hours 400 batches Number of units Machine hours Engineering hours Batches Direct labor hours Job 3175 200 units 550 MH 26 eng. hours 30 batches 500 DLH Job 4286 2,500 units 5,500 MM 32 eng. hours 90 batches 4,375 DLH