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. Direct materials Direct labor Overhead (300% of direct labor cost) d Total cost Quantity produced Average cost per ft. (rounded) Rounded Edge $ 9,400 Squared Edge $21,500 Total $ 30,900 18,200 6,200 18,600 $34,200 12,000 36,000 10,400 ft. 3.29 $69,500 14,100 ft. $ 4.93 54,600 $103,700 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54,600 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 Total overhead Cost $ 2,184 29,160 23,256 $54,600 She has also collected the following information about the cost drivers for each category (cost pool) and the amount of each driver used by the two product lines. (Round activity rate and cost per unit answers to 2 decimal places.) Overhead Cost Category (Activity Coat Pool) Supervision Depreciation of machinery Assembly line preparation Usage Driver Direct labor cost ($) Machine hours 300 hours Setups (number) 31 times Rounded Edge Squared Edge $6,200 $12,000 600 hours 93 times Total $18,200 900 hours 124 times