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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		$	320,000
Polishing						$	180,000
Product modification			600,000
Providing power										$	205,000
System calibration			530,000

Additional information on the drivers for its production activities follows.

Grinding	17,000	machine hours
Polishing	17,000	machine hours
Product modification	1,800	engineering hours
Providing power	16,000	direct labor hours
System calibration	700	batches

	Job 3175		Job 4286
Number of units	200	units	2,500	units
Machine hours	300	MH	3,000	MH
Engineering hours	29	eng.hours	20	eng.hours
Batches	20	batches	60	batches
Direct labor hours	410	DLH	3,690	DLH

Required:
1.	Classify each activity as unit level, batch level, product level, or facility level.

Required:

2, 3 & 4.

Compute the activity overhead rates using ABC. Combine grinding and polishing into one 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.)

Required:
5.	If the company used 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.)

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