Craft Pro Machining produces machine tools for the construction industry. The following details about overhead costs were taken from its company records. Indirect Labor $320,000 Other Overhead Production Activity Grinding Polishing Product modification Providing power System calibration Indirect Materials $130,000 550,000 $ 200, eee 520, eee Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 11,eee machine hours 11,eee machine hours 1,500 engineering hours 21, eee direct labor hours 1,050 batches Job 3175 170 units 500 MH Job 4286 2,125 units 5,000 MH Number of units Machine hours Engineering hours Batches Direct labor hours 34 eng. 36 eng. 34 hours 15 batches 420 DLH hours 45 batches 3,780 DLH Required: 1. Classify each activity as unit level, batch level, product level, or facility level. Grinding Polishing Product modification Providing power System calibration 2, 3 & 4. Compute the activity overhead rates using ABC. Combine the grinding and polishing activities into a single cost pool Determine overhead costs to assign to the following jobs using ABC. What is the overhead cost per unit for Job 3175? What is the overhead cost per unit for Job 4286? (Round your activity rate and average overhead cost per unit to 2 decimal places. Round "overhead assigned to the nearest whole dollar.) Job 317 Activity Overhead Cost Activity Rate Activity driver incurred Activity Drivers Machine hours Grinding & Polishing Product modification Engineering hrs. Providing power Direct labor hrs. System calibration batches ding and polishing activities into a single cost pool. is the overhead cost per unit for Job 3175? What is the je overhead cost per unit to 2 decimal places. Round Job 3175 Job 4286 Activity driver Overhead incurred assigned Activity Rate Overhead assigned Activity driver incurred