Northwest Company produces two types of glass shelving: rounded edge and squared edge. The company reports the following cost data. Rounded EdgeSquared EdgeTotalDirect materials$ $32,400$$ $44,400$$ $76,800$Direct labor$10,80029,60040,400$Overhead $($using plantwide rate$)39,00075,400114,400$Total product cost$ $82,200$$ $149,400$$ $231,600$Units produced$10,80014,800$ Product cost per unit$ $7\mathrm{.}61$$ $10\mathrm{.}09$ Northwests controller wants to apply activity$-$based costing to allocate the $$114,400$ of overhead cost to the two products to see whether product cost per unit would change markedly from that above. The companys budgeted activity usage equals its actual activity usage for the period. The following additional information is collected. ActivityBudgeted CostActivity Cost DriverActivity UsageRounded EdgeSquared EdgeTotalPurchasing$ $5,800$Purchase orders$129$orders$451$orders$580$ordersDepreciation of machinery$59,800$Machine hours$500$hours$1,500$hours$2,000$hoursSetup$48,800$Setups$40$setups$210$setups$250$setupsTotal$ $114,400$