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 $ 9,400 $ 21,700 $ 31,100 Direct labor 6,100 12,000 18,100 Overhead (300% of direct labor cost) 18,300 36,000 54,300 Total cost $ 33,800 $ 69,700 $ 103,500 Quantity produced 10,500 ft. 14,100 ft. Average cost per ft. (rounded) $ 3.22 $ 4.94 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) Cost Supervision $ 2,172 Depreciation of machinery 29,000 Assembly line preparation 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 Overhead Cost Category (Activity Cost Pool) Driver Rounded Edge Squared Edge Total Supervision Direct labor cost ($) $ 6,100 $ 12,000 $ 18,100 Depreciation of machinery Machine hours 200 hours 700 hours 900 hours Assembly line preparation Setups (number) 31 times 93 times 124 times