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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		200	hours		700	hours		900	hours
Assembly line preparation	Setups (number)		31	times		94	times		125	times

Required: 1. Assign these three overhead cost pools to each of the two products using ABC Activity Overhead Cost Activity Drivers Activity Rate Supervision Depreciation of machinery Assembly line preparation Direct labor cost Machine hours Setups Rounded edge Activity rate Activity driver incurred Overhead assigned Supervision Depreciation of machinery Assembly line preparation es Squared edge Activity driver incurred Activity rate 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 Prev4 of 4