2 value: 13.00 points Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit Production 0.90 20,000 units 0.50 40,000 units Annual Hubs Sprockets Additional information about the company f a. Hubs require $34 in direct materials per unit, and Sprockets require $20 b. The direct labor wage rate is $17 per hour. c. Hubs are more complex to manufacture than Sprockets and they require special equipment. d. The ABC system has the following activity cost pools ollows Activity Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost HubsSprockets Total 145 $ 26,100 $122,500 $ 398,000 261 4,900 NA 116 4,900 NA NA