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

Hours per Unit Production 0.60 22,000 units 0.20 43,000 units Annual Hubs Sprockets Additional information about the company follows a. Hubs require $21 in direct materials per unit, and Sprockets require $17 b. The direct labor wage rate is 13 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 150 3,900 NA Sprockets Total 120 $ 32,400 $195,000 $185,200 270 0 3,900 NA NA Required: 1. Compute the activity rate for each activity cost pool ctivity Cost Machine setups Special processing Activity Rate per setu per MH 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