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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	12,000	units
Sprockets	0.40	43,000	units

Additional information about the company follows:

a. Hubs require $21 in direct materials per unit, and Sprockets require $11.

b. The direct labor wage rate is $17 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)	$	17,955	95	76	171
Special processing (machine-hours)	$	161,000	4,600	0	4,600
General factory (organization-sustaining)	$	302,000	NA	NA	NA

Activity Cost Pool	Activity Rate
Machine setups		per setup
Special processing		per MH

	Hubs	Sprockets
Direct materials
Direct labor
Overhead
Unit cost