Fogerty Company makes two produ ucts-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor Houra Annua l per Unit 0.60 15,000unita Huba Sprockets 0.20 48,000units Additional information about the company follows a. Hubs require $40 in direct materials per unit, and Sprockets require $11. b. The direct labor wage rate is $11 per hour c. Hubs require d. The ABC system has the following activity cost pools: special equipment and are more complex to manufacture than Sprockets