5 Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct 10 points Hours per 0.80 10,000 units Annual Hubs Sprockets eBook 0.40 40,000 units Print Additional information about the company follows: a. Hubs require $32 in direct materials per unit, and Sprockets require $18. b. The direct labor wage rate is $15 per hour c. Hubs require special equipment and are more complex to manufacture than Sprockets. d. The ABC system has the following activity cost pools: Activit Estimated Overhead Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining Hubs Sprockets Total 400 0 5,000 NA Cost 100 $200,000 5,000 NA s 72,000 300 $816,000 NA