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			$	21,400		$	30,800
Direct labor			6,000				11,900			17,900
Overhead (300% of direct labor cost)			18,000				35,700			53,700
Total cost		$	33,400			$	69,000		$	102,400
Quantity produced			10,500	ft.			14,000	ft.
Average cost per ft. (rounded)		$	3.18			$	4.93

Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $53,700 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		$	2,148
Depreciation of machinery			28,680
Assembly line preparation			22,872
Total overhead		$	53,700

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 ($)	$	6,000		$	11,900		$	17,900
Depreciation of machinery	Machine hours		400	hours		700	hours		1,100	hours
Assembly line preparation	Setups (number)		32	times		94	times		126	times

Activity Rate 1. Assign these three overhead cost pools to each of the two products using ABC. Activity Overhead Cost Activity Drivers Supervision Direct labor cost Depreciation of machinery Machine hours Assembly line preparation Setups Rounded edge Activity rate Supervision % Depreciation of machinery Assembly line preparation Activity driver incurred Overhead assigned Activity rate Activity driver incurred Overhead assigned Squared edge Components Supervision Depreciation of machinery Assembly line preparation % 2. Determine average cost per foot for each of the two products using ABC. Rounded edge Squared edge