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) $ 9,400 6,000 18,800 33,400 21,700 31,100 11,800 35,400 531 17,880 53,400 68,900 102,300 10,500 ft 14,100 ft. $ 3.18 $ 4.89 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $53,400 of overhead costs incurred by the two product lines to see whether cost per foot would change markedly from that reported above. She has collected the following information. Overhead Cost Category (Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Total overhead Cost % 2,136 28,520 22,744 53,400 She has also collected the following information bout the cost drivers for each category (cost pool)and the amount of each driver used by the two product lines. (Round activity rate and cost per unit answers to 2 decimal places.) Overhead Cost Category (Activity Cost Poo1) Supervision Depreciation of machinery Assembly line preparation river Direct labor cost ($) Machine hours Setups (number) Rounded Edge Squared Edge Total $6,000 $11,800 $17,800 400 hours 31 times 600 hours 93 times 1,000 hours 124 times