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 Direct labor Overhead (300% of direct labor cost) $ 9,400 6,100 18,300 S 21,700 31,100 18,000 54,000 11,900 35,700 Total cost 33,800 S69.300 103,100 Quantity produced Average cost per ft. (rounded) 10,500 ft. $ 3.22 14,200 ft S 4.88 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 S 2,160 28,840 23,000 Depreciation of machinery 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) Depreciation of machinery Total Driver Squared Edge Rounded Edge $ 6,100 Direct labor cost (S) Machine hours 11,900 18,000 300 houns 800 hours 1,100 hours