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) $ 9,600 6,200 18,600 $ 21,500 31,100 18,100 54,300 11,900 35,700 Total cost 34,400 $ 69,100 103,500 Quantity produced Average cost per ft. (rounded) 10,400 ft. $ 3.31 14,100 ft. $ 4.90 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) Supervision Depreciation of machinery Assembly line preparation Cost $ 2,172 29,000 23,128 Total overhead 54,300 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