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

$\backslash$table$[[,\backslash$table$[[$Labor$-],[$Houre$],[$per$],[$Unit$]],\backslash$table$[[$Annual$],[$production$]]],[$Hube$,0\mathrm{.}80,26,000$ units$],[$Sprockete$,0\mathrm{.}40,54,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$34$ in direct materials per unit, and Sprockets require $$14.$

b$.$ The direct labor wage rate is $$11$ per hour.

c$.$ Hubs require spectat equipment and are more complex to manufacture than Sprockets.

d$.$ The ABC system has the following activity cost pools:

$\backslash$table$[[,\backslash$table$[[$Eotimated$],[$Overhead$]],,$Activ,$],[\backslash$table$[[$Activity cost Pool $($Activity Measure$)],[$Machine setups $($number of setups$)]],\backslash$table$[[$Cost$],[$$$25,740$