Glassworks Inc. produces two types of glass shelving, rounded edge and squared edge, on the same production line. For the currern period, the company reports the following data. Direct materials Direct labor Overhead (300% of direct labor cost) Total cost Quantity produced Average cost per ft. (rounded) Rounded Edge Squared Edge Total $21, 400 30, 700 17,900 35, 400 53,400 $ 9,300 6,000 11,800 $33, 300 10,600 ft- $68,600 $101,900 14,100 ft. $4.87 $ 3.14 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $53,400 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 proparation Cost s 2,136 28, 520 22, 744 $ 53,400 Total overhead