Direct Labor$-$Hours

per Unit Annual Production

Hubs

$0\mathrm{.}60,11,000$ units

Sprockets

$0\mathrm{.}20$

$51,000$ units

Additional information about the company follows:

a$.$ Hubs require $$29$ in direct materials per unit, and Sprockets require $$15.$

b$.$ The direct labor wage rate is $$16$ per hour.

c$.$ Hubs are more complex to manufacture than Sprockets and they require special processing.

d$.$ The company's activity$-$based absorption costing system has the following activity cost pools:

Required:

Compute the activity rate for each activity cost pool.

Compute the unit product cost for Hubs and Sprockets using activity$-$based absorption costing.

Complete this question by entering your answers in the tabs below.

Required $2$

Compute the unit product cost for Hubs and Sprockets using activity$-$based absorption costing. $($Do not round intermediate

calculations. Round your answers to $2$ decimal places.$)$