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 $ 9,500 $ 21,600 $ 31,100 Direct labor 6,200 11,800 18,000 Overhead (300% of direct labor cost) 18,600 35,400 54,000 Total cost $ 34,300 $ 68,800 $ 103,100 Quantity produced 10,600 ft. 14,200 ft. Average cost per ft. (rounded) $ 3.24 $ 4.85 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54,000 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 Supervision $ 2,160 Depreciation of machinery 28,840 Assembly line preparation 23,000 Total overhead $ 54,000 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. (Round activity rate and cost per unit answers to 2 decimal places.) Usage Overhead Cost Category (Activity Cost Pool) Driver Rounded Edge Squared Edge Total Supervision Direct labor cost ($) $ 6,200 $ 11,800 $ 18,000 Depreciation of machinery Machine hours 300 hours 600 hours 900 hours Assembly line preparation Setups (number) 32 times 95 times 127 times Required:

Activity Overhead Cost Activity Drivers Activity Rate Supervision Depreciation of machinery Assembly line preparation Direct labor cost Machine hours Setups Rounded edge Activity rate Activity driver incurred Overhead assigned Supervision Depreciation of machinery Assembly line preparation Squared edge Activity rate Activity driver incurred Overhead assigned Components Supervision Depreciation of machinery Assembly line preparation 2. Determine average cost per foot for each of the two products using ABC. Rounded edge Squared edge