Northwest Company produces two types of glass shelving: rounded edge and squared edge. The company reports the following cost data. Direct materials Rounded Edge Squared Edge $ 34,800 $ 46,800 Direct labor Overhead (using plantwide rate) 11,600 41,400 Total product cost $ 87,800 31,200 79,400 $ 157,400 Units produced Product cost per unit 11,600 $7.57 15,600 $ 10.09 Total $ 81,600 42,800 120,800 $ 245,200 Northwest's controller wants to apply activity-based costing to allocate the $120,800 of overhead cost to the two products to see whether product cost per unit would change markedly from that above. The company's budgeted activity usage equals its actual activity usage for the period. The following additional information is collected. Activity Purchasing Setup Budgeted Cost $ 6,200 Depreciation of machinery 63,000 51,600 Total $ 120,800 Activity Cost Driver Purchase orders Machine hours Setups Rounded Edge 149 orders 500 hours 40 setups Activity Usage Squared Edge 471 orders 1,500 hours 2,f 210 setups