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

Additional information about the company follows:

a$.$ Hubs require $$37$ in direct materials per unit, and Sprockets require $$18.$

b$.$ The direct labor wage rate is $$12$ 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:

Required:

Compute the activity rate for each activity cost pool.

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

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