Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products Direct Labor Hours Annual per Unit Production Hubs 0.80 10,000 units 0.40 40,000 units Additional information about the a. Hubs require $32 in direct materials per unit, and Sprockets require $18 b. The direct labor wage rate is $15 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 Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (m General factory( Overhead Cost Hubs Sprockets Total 100 $ 72,000 $200,000 $816,000 300 400 5,000 NA 5,000 NA NA