Foge rty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor- Hours Annual per Unit Production 0.60 29,000 units 0.20 57,000 units Hubs Sprockets Additional information about the company follows: a. Hubs require $28 in direct materials per unit, and Sprockets require $10. 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: Activity Estimated Overhead Hubs Sprockets tivity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Cost $ 29,160 120 $123,000 4,100 $165, 600 96 216 0 4,100 NA NA NA