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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.60	10,000	units
Sprockets	0.20	45,000	units

Additional information about the company follows:

a.	Hubs require $23 in direct materials per unit, and Sprockets require $15.
b.	The direct labor wage rate is $12 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)	$	20,520	95	76	171
Special processing (machine-hours)	$	195,000	3,900	0	3,900
General factory (organization-sustaining)	$	177,000	NA	NA	NA

Required:
1.	Compute the activity rate for each activity cost pool.

2.	Determine the unit product cost of each product according to the ABC system. (Round intermediate calculations and final answers to 2 decimal places.)

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