Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow

Direct Labor-Hours per Unit

Annual Production

Hubs

0.70

26,000

units

Sprockets

0.30

56,000

units

Additional information about the company follows:

a.	Hubs require $30 in direct materials per unit, and Sprockets require $19.
b.	The direct labor wage rate is $12 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)	Overhead Cost	Hubs	Sprockets	Total
Machine setups (number of setups)	$	20,790	105	84	189
Special processing (machine-hours)	$	147,000	4,200	0	4,200
General factory (organization-sustaining)	$	186,200	NA	NA	NA

1. Compute the activity rate for each activity cost pool.

activity cost pool- activity rate

machine setups-?-per hour

special processing-?-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 ? ?