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 6,000 18,000 $ 21,700 12,000 36,000 31,100 18,000 54,000 Total cost $ 33,400 $ 69,700 $103,100 Quantity produced Average cost per ft. (rounded) 10,700 ft. $ 3.12 14,100 ft $ 4.94 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) Supervision Depreciation of machinery Assembly line preparation Cost $ 2,160 28,840 23,000 Total overhead $ 54,000