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	18,000	units
Sprockets	0.30	44,000	units

Additional information about the company follows:

a.	Hubs require $23 in direct materials per unit, and Sprockets require $18.
b.	The direct labor wage rate is $14 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)	$	16,200	100	80	180
Special processing (machine-hours)	$	258,500	4,700	0	4,700
General factory (organization-sustaining)	$	118,200	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. (Round intermediate calculations and final answers to 2 decimal places.)

Direct materials	$23.00	$18.00
Direct labor	9.80	4.20
Overhead
Unit cost	$32.80	$22.20

i JUST WANT TO KNOW PART 2 OVERHEAD COST.