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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.50	19,000	units
Sprockets	0.10	47,000	units

Additional information about the company follows:

a. Hubs require $21 in direct materials per unit, and Sprockets require $12.

b. The direct labor wage rate is $16 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:

	Estimated		Activity
Activity Cost Pool (Activity Measure)	Overhead Cost		Hubs	Sprockets	Total
Machine setups (number of setups)	$	20,700	100	80	180
Special processing (machine-hours)	$	133,000	3,800	0	3,800
General factory (organization-sustaining)	$	65,900	NA	NA	NA

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.)

	Hubs	Sprockets
Direct materials
Direct labor
Overhead
Unit cost