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 20,000 units Sprockets 0.20 54,000 units -------------------------------------------------------------------------------- Additional information about the company follows: a. Hubs require $22 in direct materials per unit, and Sprockets require $17. b. The direct labor wage rate is $17 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 Activity Activity Cost Pool Activity Measure Cost Hubs Sprockets Total Machine setups Number of setups $ 17,010 90 72 162 Special processing Machine-hours $ 253,000 4,600 0 4,600 General factory Direct labor-hours $ 136,800 12,000 10,800 22,800 -------------------------------------------------------------------------------- Requirement 1: Compute the activity rate for each activity cost pool. (Omit the "$" sign in your response.) Activity Cost Pool Activity Rate Machine setups $ per setup Special processing $ per MH General factory $ per DLH -------------------------------------------------------------------------------- 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 $ $