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$,0\mathrm{.}80,25,000$ units$],[,0\mathrm{.}40,44,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$32$ in direct materials per unit, and Sprockets require $$13.$

b$.$ The direct labor wage rate is $$15$ 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$),$Estimated Overhead,,,$],[$Machine setups $($number of setups$),$Cost,Hubs,Sprockets,Total$],[$Special processing $($machine$-$hours$),$$$17,595,85,68,153],[$General factory $($Direct labor$-$hours$),107,500,4,300,0,4,300],[,$$$67,800,20,000,17,600,37,600]]$

Required:

Compute the activity rate for each activity cost pool.

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

Please do required $1$ and required $2.$