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	18,000	units
Sprockets	0.20	50,000	units

Additional information about the company follows:

a.	Hubs require $37 in direct materials per unit, and Sprockets require $14.
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:

	Estimated	Activity
Activity Cost Pool (Activity Measure)	Overhead Cost	Hubs	Sprockets	Total
Machine setups (number of setups)	$	24,840	115	92	207
Special processing (machine-hours)	$	192,500	3,500	0	3,500
General factory (organization-sustaining)	$	70,800	NA	NA	NA

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

2. Determine the unit product cost of each product according to the ABC system