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	51,000	units

Additional information about the company follows:

a. Hubs require $31 in direct materials per unit, and Sprockets require $11.

b. The direct labor wage rate is $13 per hour.

c. Hubs are more complex to manufacture than Sprockets and they require special processing.

d. The companys activity-based absorption costing system has the following activity cost pools:

	Estimated				Expected Activity
Activity Cost Pool (and Activity Measure)	Overhead Cost			Hubs			Sprockets			Total
Machine setups (number of setups)	$	19,665			95			76			171
Special processing (machine-hours)	$	126,000			3,600			0			3,600
General factory (Direct labor-hours)	$	478,800			15,000			10,200			25,200

Required:

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

2. Compute the unit product cost for Hubs and Sprockets using activity-based absorption costing.(Do not round intermediate calculations. Round your answers to 2 decimal places.)