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		$	11,900		$	18,000
Depreciation of machinery	Machine hours		200	hours		800	hours		1,000	hours
Assembly line preparation	Setups (number)		32	times		95	times		127	times

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. Direct materials Direct labor Overhead (300% of direct labor cost) Total cost Quantity produced Average cost per ft. (rounded) Rounded Edge $ 9,480 6,100 18,3ee $ 33,800 10,400 ft. $ 3.25 Squared Edge $ 21,800 11,9ee 35,7ee $ 69,400 14, 2ee ft. $ 4.89 Total $ 31,200 18,000 54,000 $ 103,200 Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54.000 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 Cost Overhead Cost Category (Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Total overhead $ 2,160 28,848 23,000 $ 54, eee Activity Rate % required! 1. Assign these three overhead cost pools to each of the two products using ABC. Activity Overhead Cost Activity Drivers Supervision Direct labor cost Depreciation of machinery Machine hours Assembly line preparation Setups Rounded edge Activity rate Supervision Depreciation of machinery Assembly line preparation Activity driver incurred Overhead assigned Activity rate Activity driver incurred Overhead assigned Squared edge 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