Exercise 17-14 Activity-based costing LO P3 A2 Glassworks Inc. produces two types of glass shelving, rounded edge and squared edge, on the same production line. For the current period, the company reports the following data. Direct materials Direct labor Overhead (300% of direct labor cost) S 19,000 12,200 36,600 $ 43,200 $62,200 36,000 108,000 23,800 71,400 Total cost 67 800 $138,400 $ 206,200 10,500 ft S 6.46 14,100 ft $ 9.82 Average cost per ft. (rounded) Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $108,000 of overhead whether cost per foot would change markedly from that costs incurred by the two product lines to see reported above. She has collected the following information Cost Overhead Cost Category (Activity Cost Pool) Depreciation of machinery S 5400 56,600 46,000 on line preparation $ 108,000 Total overhead O Type here to search