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

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Labor$-],[$Hours$],[$per$],[$Unit$]],\backslash$table$[[$Annual$],[$Production$]]],[$Hubs$,0\mathrm{.}60,10,000$ units$],[$Sprockets$,0\mathrm{.}20,41,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$22$ in direct materials per unit, and Sprockets require $$18.$

b$.$ The direct labor wage rate is $$15$ 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,,Activity$],[,$Overhead,,,$],[$Activity Cost Pool $($Activity Measure$),$Cost,Hubs,Sprockets,Total$],[$Machine setups $($number of setups$),$$$21,780,110,88,198],[$Special processing $($machine$-$hours$),$$$189,000,4,200,0,4,200],[$General factory $($organization$-$sustaining$),$$$120,800,$NA$,$NA$,$NA$]]$

Required:

Compute the activity rate for each activity cost pool.

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