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

$\backslash$table$[[$Direct Labor$-$Hours per$],[,$Unit,Annual Production$],[$Hubs$,0\mathrm{.}60,15,000$ units$],[$Sprockets$,0\mathrm{.}20,48,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$34$ in direct materials per unit, and Sprockets require $$17.$

b$.$ The direct labor wage rate is $$14$ 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,,$\frac{\text{A}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{y}}{\text{s}\text{n}\text{r}\text{a}\text{c}\text{k}\text{e}\text{t}\text{s}},$Total$],[$Activity Cost Pool $($Activity Measure$),$Cost,Hubs,,$198],[$Machine setups $($number of setups$),$$$17,820,110$

$3\mathrm{.}700,\backslash$table$[[88],[0]],3,700],[\backslash$table$[[$Special processing $($machine$-$hours$)],[$General factory $($organization$-$sustaining$)]],\backslash$table$[[$$$203,500$