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

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Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor Hours per Unit Production 0.90 29,000 units 0.50 52,000 units Annual Hubs Sprockets 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 $11 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 Activity Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost Hubs 110 4,600 NA $ 25,740 $ 92,000 $338,100 Sprockets Total 198 0 4,600 NA NA Required 1. Compute the activity rate for each activity cost pool Activity Cost Pool Activity Rate Machine setups Special processing $ 130 per setup 20 per MH