Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit 0.60 0.20 Annual Production 18,000 units 55,000 units Hubs Sprockets Additional information about the company follows: a. Hubs require $20 in direct materials per unit, and Sprockets require $18. b. The direct labor wage rate is $13 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 Overhead Cost $ 15,390 $ 110,000 $ 120,800 Activity Sprockets 72 Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Total 162 Hubs 90 4,400 NA 0 4,400 NA NA Required: 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