Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit Production 0.60 26,000 units 0.20 47,000 units Annual Hubs Sprockets Additional information about the company follows: a. Hubs require $27 in direct materials per unit, and Sprockets require $12. 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 Activity Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost Hubs Sprockets Total 145 4,300 NA 261 4,300 NA 116 32,625 $193,500 $175,400