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 Direct labor Overhead (300% of direct labor cost) Total cost Quantity produced Average cost per ft. (rounded) $ 9,600 6,000 18,000 $ 33,600 $ 21,500 11,900 35,700 S 69,100 $ 31,100 17,900 53,700 $102,700 14,200 ft. $ 4.87 10,600 ft. $ 3.17 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) Supervision Depreciation of machinery Assembly line preparation Total overhead Cost $ 2,148 28,680 22,872 $ 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 activlty rate and cost per unlt answers to 2 declmal places.) Overhead Cost Category (Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Driver Direct labor cost ($) Machine hours Setups (number) Rounded Edge Squared Edge Total $6,000 $11,900 $17,900 800 hours 94 times 1,200 hours 400 hours 32 times 126 times