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.

Rounded Edge Squared Edge Total
Direct materials $ 9,600 $ 21,600 $ 31,200
Direct labor 6,100 11,900 18,000
Overhead (300% of direct labor cost) 18,300 35,700 54,000
Total cost $ 34,000 $ 69,200 $ 103,200
Quantity produced 10,400 ft. 14,000 ft.
Average cost per ft. (rounded) $ 3.27 $ 4.94

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.

Overhead Cost Category (Activity Cost Pool) Cost
Supervision $ 2,160
Depreciation of machinery 28,840
Assembly line preparation 23,000
Total overhead $ 54,000

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 300 hours 600 hours 900 hours
Assembly line preparation Setups (number) 31 times 94 times 125 times

Required: