Fogerty Company makes two products$-$Hubs and Sprockets. Data regarding the two products follow:

$\backslash$table$[[,$Direct Labor$-$Hours,$],[$Hubs$,$per Unit,Annual Production$],[$Sprockets$,0\mathrm{.}50,25,000$ units$],[,0\mathrm{.}10,52,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$30$ in direct materials per unit, and Sprockets require $$15.$

b$.$ The direct labor wage rate is $$17$ 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:

$\backslash$table$[[$Activity Cost Pool $($and Activity Measure$),\backslash$table$[[$Estimated Overhead$],[$Cost$]],$Expected Activity$],[$Hubs$,$Sprockets,Total$],[$Machine setups $($number of setups$),$$$27,945,115,92,207],[$Special processing $($machine$-$hours$),$$$138,000,4,600,0,4,600],[$General factory $($Direct labor$-$hours$),$$$212,400,12,500,200,17,700]]$

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 $1$

Required $2$

Compute the activity rate for each activity cost pool.

$\backslash$table$[[$Activity Cost Pool,ivity Rate$],[$Machine setups,per setup$],[$Special processing,per $MH$