Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor-Hours per Unit 0.80 0.40 Annull Hubs Sprockets 23,000 units 53,000 units Additional information about the company follows Hubs require $24 in direct materials per unit, and Sprockets require $17 b. The direct labor wage rate is $17 per hour Hubs are more complex to manufacture than Sprockets and they require special processing d. The ABC system has the following activity cost pools Estimated Overhead Activity Activity Cost Pool Activity Measure Cost Hubs Sprockets Total Machine setups 144 0 3,700 labor-hours 237,600 18,400 21,200 39,600 Number of setups 18,000 $ 148,000 3,700 80 64 General factory Direct