Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Additional information about the company follows: a. Hubs require $31 in direct materials per unit, and Sprockets require $20. b. The direct labor wage rate is $15 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: Required: Compute the activity rate for each activity cost pool. Determine the unit product cost of each product according to the ABC system