ABC Company makes two products--titanium Hubs and Sprockets Data regarding the two products follow. Direct Labor Hours per Annual Unit Production Hubs 0.50 3.600 units Sprockets 0.10 45,000 units Additional information about the company follows a. Hubs require 535 in direct materials per unit, and Sprockets require 514 b. The direct labor wage rate is $20 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: Activity Estimated Overhead Cost $ 13,000 5288,000 $3,500 Activity Cost. Pool (Activity Measure) Machine setups Crueber of setups) Special processing (wachine-hours) General factory organization sustaining) Hues 130 Sprockets Total sa 130 4.90 ta 4.000 NA