Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow:

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.90	19,000	units
Sprockets	0.50	54,000	units

Additional information about the company follows:

a.	Hubs require $29 in direct materials per unit, and Sprockets require $19.
b.	The direct labor wage rate is $12 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)	$	32,400	150	120	270
Special processing (machine-hours)	$	242,000	4,400	0	4,400
General factory (organization-sustaining)	$	449,100	NA	NA	NA

Required:
1.	Compute the activity rate for each activity cost pool. Correct Answer: Machine set-ups:$120 per set uo Special processing: $55 per MH 2. Determine the unit product cost of each product according to the ABC system Correct: Direct Materials: Hubs- $29 Skyrocket-$19 Direct Labor: Hubs-10.8 Skyrocket 6 OVERHEAD??? this is all i need help with