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 Rounded Edge Squared Edge Total Direct materials 21,500 31,000 9,500 Direct labor 6,200 11,900 18,100 overhead (300% of direct labor cost) 18,600 35,700 54,300 34,300 69,100 103,400 Total cost 10,600 ft. Quantity produced 14,100 ft. 4.90 Average cost perft. (rounded) 3.24. Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54,300 of overhead costs incurred by the two product lines to see whether cost per foot would change markedly from that reported above. She has collected the following information. Overhead Cost Category (Activity Cost Pool) Cost 2,172 Supervision Depreciation of machinery 29,000 Assembly line preparation 23,128 54,300 Total overhead She has also collected the following information about the cost drivers for each category (cost pool) and the amount of each driver used by the two product lines. (Do not round your intermediate calculations and round activity rate and cost per unit answers to 2 decimal places.) Usage Overhead Cost Category Tota (Activity Cost Pool) Driver Rounded Edge Squared Edge 11,900 200 hours 700 hours 18,100 Supervision Direct labor cost 6,200 Depreciation of machinery Machine hours 900 hours Assembly line preparation Setups (number) 30 times 94 times 124 times