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

$\backslash$table$[[,$birect I,$\backslash$table$[[$Labor$-$hours per$],[$Unit$]],$Annual Production$],[$thes$,,0\mathrm{.}70,13,000$ units$],[$Sereshets$,,0\mathrm{.}30,56,000$ units$]]$

Additionat information about the company follows:

a Hubs require $$36$ in direct materials per unit, and Sprockets require $$13.$

b$.$ The direct labor wage rate is $$18$ 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$[[,$Estimated Overhead,,Activity,$],[$Activity Cost Pool $($Activity Measure$),cost,$Hubs,Sprockets,Total$],[$Machine setups $($number of setups$),$$$25,740,110,88,198],[$Spectal processing $($machine$-$hours$),$$$184,000,4,600,0,4,600],[$deneral factory $($organization$-$sustaining$),$$$277,900,$NA$,$NA$,$NA$]]$

Required:

$1$ Compute the activity rate for each activity cost pool.

$2.$ Determine the unit product cost of each product according to the ABC system.