duction line . For the current period , the company reports the following data . Glassworks Inc. produces two types of glass shelving , rounded edge and squared edge , Glassworks's controller wishes to apply activity - based costing ( ABC ) to allocate the $ 108 head costs incurred by the two product lines to see whether cost per foot would change markedy w 3. Compare the average cost per foot under ABC with the average cost per foot under the current me for each product . Explain why a difference between the two cost allocation methods exists . 1. 2. Assign costs to a days to complete Rounded Edge Squared Edge Red 1. 9 Toal 2- 562258 Direct materials.* Direct labore Overhead (300% of direct labor cost) Total cost... Quantity produced Average cost per ft. (rounded). $19,000 12,200 36,600 $67,800 10,500 ft. $ 6.46 $ 43,200 23,800 71.400 $138,400 14,100 ft. $ 9.82 108 $26200 reported above. She has collected the following information. Overhead Cost Category (Activity Cost Pool) Cost $ 5.400 56.500 Supervision Depreciation of machinery. Assembly line preparation. Total overhead 46.000 $108,000 She has also collected the following information about the cost drivers for each category (cost pada the Usage Overhead Cost Category (Activity Cost Pool) Driver Rounded Edge Squared Edge Total $12,200 Supervision ...... Depreciation of machinery Assembly line preparation Direct labor cost ($) Machine hours Setups (number) 500 hours $23,800 1,500 hours 210 times 2,000 hours 250 tre 40 times Required 1. Assign these three overhead cost pools to each of the two products using ABC. 2. Determine average cost per foot for each of the two products using ABC