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

$\backslash$table$[[$Direct Labor$-$Hours per$],[$Unit$,,,],[$Hubs$,0\mathrm{.}50,13,000$ units,$],[$Sprockets$,0\mathrm{.}10,41,000$ units,$]]$

Additional information about the Admpany follows:

a$.$ Hubs require $$35$ in direct materials per unit, and Sprockets require $$14.$

b$.$ The direct labor wage rate is $$10$ per hour.

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

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

$\backslash$table$[[$Activity Cost Pool $($Activity Measure$),\backslash$table$[[$Estimated Overhead$],[$Cost$]],$Activity$],[$Hubs$,$Sprockets,Total$],[$Machine setups $($number of setups$),$$$20,790,105,84,189],[$Special processing $($machine$-$hours$),$$$200,000,5,000,0,5,000],[$General factory $($organization$-$sustaining$),$$$68,000,$NA$,$NA $\text{'},$NA$]]$

Required:

Compute the activity rate for each activity cost pool.

Determine the unit product cost of each product according to the ABC system.