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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	18,000	units
Sprockets	0.40	51,000	units

Additional information about the company follows:

a. Hubs require $34 in direct materials per unit, and Sprockets require $14.

b. The direct labor wage rate is $18 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)	$	18,630	90	72	162
Special processing (machine-hours)	$	143,500	4,100	0	4,100
General factory (organization-sustaining)	$	300,000	NA	NA	NA

1. Compute the activity rate for each activity cost pool.

Activity Cost Pool	Activity Rate
Machine setups		per setup
Special processing		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