Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Annual Unit Production Hubs 0.90 21,000 units Sprockets 0.50 51,000 units Additional information about the company follows: a. Hubs require $28 in direct materials per unit, and Sprockets require $11. 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 Co Pool (Activity Measure) Overhead Cost Hubs Sprockets Total 18,720 Machine setups (number of setups) 80 64 144 Special processing (machine-hours) 112,500 4,500 0 4.500 503,400 General factory (organization-sustaining) NA NA NA Required 1. Compute the activity rate for each activity cost pool Activity Cost Activity Rate Pool per Machine setups setup per MH Special processing