Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor Hours per Unit 0.80 0.40 Annual Hubs Sprockets Production 11,000 units 50,000 units Additional information about the company follows a. Hubs require $23 in direct materials per unit, and Sprockets require $15 b. The direct labor wage rate is $18 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 Activity Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost Hubs Sprockets . Total 144 4,400 NA 80 $ 19,440 $ 154,000 4,400 $ 228,800 64 NA NA