Direct Labor-Hours per Unit 0.60 0.20 Hubs Sprockets Annual Production 27,000 units 44,000 units Additional information about the company follows: a. Hubs require $29 in direct materials per unit, and Sprockets require $16. b. The direct labor wage rate is $12 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: 140 Activity Sprockets 112 0 NA Total 252 4,000 NA NA Estimated Overhead Activity cost Pool (Activity Measure) Cost Huba Machine setups (number of setups) $ 35,280 Special processing machine-hours) $ 220,000 4,000 Coneral factory (organization-sustaining) $ 60,200 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the activity rate for each activity cost pool. Activity Cost Pool Activity Rate Machine setups per setup Special processing per MH Rogu Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 betermine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations, Round your answers to 2 decimal places.) Hubs Sprockets Direct materials Direct labor Overhead Unit cost