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 $13.

b.The direct labor wage rate is $12 per hour.

c.Hubs are more complex to manufacture than Sprockets and they require special equipment.

d.The ABC system has the following activity cost pools:

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. (Round intermediate calculations and final answers to 2 decimal places.)