Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Hubs 0.70 13,000 units Sprockets 0.30 52,000 units Additional information about the company follows: a. Hubs require $30 in direct materials per unit, and Sprockets require $16. b. The direct labor wage rate is $14 per hour. c. Hubs are more complex to manufacture than Sprockets and they require special processing. d. The ABC system has the following activity cost pools: Estimated Overhead Cost Activity Cost Pool Activity Measure Cost Hubs Sprockets Total Machine setups Number of setups $16,200 90 72 162 Special processing Machine-hours $175,500 3,900 0 3,900 General factory Direct labor-hours $395,200 9,100 15,600 24,700 I've got the first part- Requirement 1: Compute the activity rate for each activity cost pool. (Omit the "$" sign in your response.) Activity Cost Pool Activity Rate Machine setups $ 100 per setup Special processing $ 45 per MH General factory $ 16 per DLH But I need help setting up the ABC chart- Requirement 2: Determine the unit cost of each product according to the ABC system, including direct materials and direct labor. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Hubs Sprockets Direct materials $ ? $ ? Direct labor ? ? Overhead ? ? Unit cost