Craft Pro Machining produces machine tools for the construction industry. The following details about overhead...
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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. Indirect Materials Other Overhead Indirect Labor $ 400,000 $ 210,000 Production Activity Grinding Polishing Product modification Providing power System calibration 600,000 $ 230,000 520,000 Additional information on the drivers for its production activities follows. Grinding Polishing Product modification Providing power System calibration 9,000 machine hours 9,000 machine hours 2,000 engineering hours 14,000 direct labor hours 750 batches Job 3175 160 units Number of units Machine hours Engineering hours Batches 500 MH 29 eng hours 30 batches Job 4286 2,000 units 5,000 MH 26 eng.hours 90 batches 4,050 DLH Direct labor hours 450 DLH 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.) Overhead costs per direct labor hour Direct labor hours 14,000 Product DL hours Plantwide OH rate Total Overhead Cost Units Produced 160 OH Cost per unit Job 3175 450 $ 0 Job 4286 4,050 $ 0.00 $ 0 2,000
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