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

$\backslash$table$[[,$Direct Labor$-$Hours,$],[,$per Unit,Annual Production$],[$Hubs$,0\mathrm{.}80,10,000$ units$],[$Sprockets$,0\mathrm{.}40,40,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$32$ in direct materials per unit, and Sprockets require $$18.$

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 Activi,Estimated Overhead,,cted Activi,$],[$Machine setups $($number of setups$),,$Hubs,Sprockets,Total$],[$Special processing $($machine$-$hours$),$$$72,000,100,300,400],[$General factory $($Direct labor$-$hours$),\backslash$table$[[$$$200,000$