Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor Hours Annual Hubs Sprockets er Unit Production 0.80 29,000 units 0.40 58,000 units Additional information about the company follows a. Hubs require $20 in direct materials per unit, and Sprockets require $20 b. The direct labor wage rate is $10 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 Activity Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost Hubs Sprockets Total 135 $ 26,730 $ 80,000 $232,000 108 0 NA 243 4,000 NA 4,000 NA Required 1. Compute the activity rate for each activity cost pool ctivity Cost Machine setups Special processing Activity Rate er setu 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 0.00 | $. 0.00