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

$\backslash$table$[[,$Direct,$\backslash$table$[[$Labor$-$Hours per$],[$Unit$]],$Annual Production$],[$Hubs$,,0\mathrm{.}80,26,000$ units$],[$Sprockets$,,0\mathrm{.}40,44,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$33$ in direct materials per unit, and Sprockets require $$20.$

b$.$ The direct labor wage rate is $$16$ 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$),$$$25,200,140,112,0],[$Special processing $($machine$-$hours$),$$$230,000,4,600,4,600,],[$General factory $($organization$-$sustaining$),$$$372,800,$NA$,$NA$,$NA$]]$

Required:

Compute the activity rate for each activity cost pool.

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