Checkrm Direct Labor- Hours per Annual Unit Production 0.70 23,000 units 0.30 47,000 units Hubs Sprockets points eBook Additional information about the company follows: Print References a. Hubs require $30 in direct materials per unit, and Sprockets require $12 b. The direct labor wage rate is $13 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: EstinatedActivit Overhead Activity Cost Pool (Activity Measure) Machine setups (number of setups Special processing (machine-hours) General factory (organization-sustaining) bs Sprockets T 130 s 26,910 $195,000 3,900 227,600 104 234 0 3,900 NA NA NA Required 1. Compute the activity rate for each activity cost pool. 2. Determine the unit product cost of each product according to the ABC system. Prev of 2E Next