Northwest Company 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. (Round activity rate and cost per foot answers to 2 decimal places.)

Rounded Edge Squared Edge Total Direct materials Direct labor Overhead (300% of direct labor cost) $ 9,700 6,100 18,300 $ 21,800 $ 31,500 17,900 53,700 11,800 35,400 Total cost $ 34,100 $ 69,000 103,100 Quantity produced Average cost per ft. (rounded) 10,400 ft $ 3.28 14,100 ft $ 4.89 Northwest'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 Cost $ 2,148 28,680 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 Usage Total Overhead Cost Category (Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Driver Rounded Edge Squared Edge $11,800 Direct labor cost (S) Machine hours Setups (number) S 6,100 $ 17,900 400 hours 30 times 800 hours 93 times 1,200 hours 123 times