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 (389% of direct labor cost) Total cost Quantity produced Average cost per ft. (rounded) Rounded Edge $ 9,400 6.200 18,600 $ 34,200 18,600 ft. $ 3.23 Squared Edge Total $ 21,6ee $ 31,000 12,eee 18,200 36,00 54,600 $ 69,6ee $183,888 14,eee ft. $ 4.97 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 Cost (Activity Cost Pool) Supervision $ 2,184 Depreciation of machinery 29,160 Assembly line preparation 23,256 Total overhead $ 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.) Usage Overhead Cost Category (Activity Cost Pool) Driver Rounded Edge Squared Edge Total Supervision Direct labor cost (5) $6,200 $12,000 $18,280 Depreciation of machinery Machine hours 380 hours 682 hours 900 hours Assembly line preparation Setups (number) 32 times 95 times 127 times Activity Rate % Required: 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 % 0 Depreciation of machinery 0 Assembly line preparation 0 Activity driver incurred Overhead assigned Activity rate Activity driver incurred Overhead assigned Squared edge Components Supervision Depreciation of machinery Assembly line preparation % 0 0 0 2. Determine average cost per foot for each of the two products using ABC. Rounded edge Squared edge