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 10,000 units Sprockets 0.40 40,000 units Additional information about the company follows: a. Hubs require $32 in direct materials per unit, and Sprockets require $18. 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: Estimated Overhead Activity Activity Cost Pool Activity Measure Cost Hubs Sprockets Total Machine setups Number of setups $ 72,000 100 300 400 Special processing Machine-hours $ 200,000 5,000 0 5,000 General factory Direct labor-hours $ 816,000 8,000 16,000 24,000 Question: Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculation. Round your final answers to 2 decimal places. Omit the "$" sign in your response.) Unit product cost of Hubs $ Unit product cost of Sprockets $