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	25,000	units
Sprockets	0.20	52,000	units

Additional information about the company follows:

a.	Hubs require $23 in direct materials per unit, and Sprockets require $16.
b.	The direct labor wage rate is $19 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:

Please show steps if you can! :)

Activity Estimated Overhead Cost Hubs Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Sprockets Tota S 25,740 S 95,000 S150,200 110 3,800 NA 198 3,800 NA NA Required: 1. Compute the activity rate for each activity cost pool Activity Cost Pool Activity Rate Machine setups Special processing per setup per MH 2. Determine the unit product cost of each product according to the ABC system. (Round intermediate calculations and final answers to 2 decimal places.) Hubs Sprockets Direct materials Direct labor Overhead Unit cost