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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		$	9,700			$	21,700		$	31,400
Direct labor			6,100				12,000			18,100
Overhead (300% of direct labor cost)			18,300				36,000			54,300
Total cost		$	34,100			$	69,700		$	103,800
Quantity produced			10,500	ft.			14,200	ft.
Average cost per ft. (rounded)		$	3.25			$	4.91

Northwest's controller wishes to apply activity-based costing (ABC) to allocate the $54,300 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		$	2,172
Depreciation of machinery			29,000
Assembly line preparation			23,128
Total overhead		$	54,300

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
Overhead Cost Category (Activity Cost Pool)	Driver	Rounded Edge			Squared Edge			Total
Supervision	Direct labor cost ($)	$	6,100		$	12,000		$	18,100
Depreciation of machinery	Machine hours		400	hours		800	hours		1,200	hours
Assembly line preparation	Setups (number)		31	times		95	times		126	times

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