Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor Hours per Unit 0.80 0.40 Annual Hubs Sprockets Production 28,000 units 58,000 units Additional information about the company follows a. Hubs require $35 in direct materials per unit, and Sprockets require $18 b. The direct labor wage rate is Si9 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 Sprockets 96 Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Total 216 4,900 NA Overhead Cost Hubs 120 $ 30,240 $ 245,000 4,900 $ 347,200 NA NA Required 1. Compute the activity rate for each activity cost pool Activity Cost Pool Activity Rate Machine setups Special processing per setup 0 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 0.00 S 0.00