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		$	9,600			$	21,800		$	31,400
Direct labor			6,100				11,800			17,900
Overhead (300% of direct labor cost)			18,300				35,400			53,700
Total cost		$	34,000			$	69,000		$	103,000
Quantity produced			10,400	ft.			14,200	ft.
Average cost per ft. (rounded)		$	3.27			$	4.86

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 ($)	$	6,100		$	11,800		$	17,900
Depreciation of machinery	Machine hours		400	hours		800	hours		1,200	hours
Assembly line preparation	Setups (number)		32	times		94	times		126	times

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