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	25,000	units
Sprockets	0.40	59,000	units

Additional information about the company follows:

a.	Hubs require $27 in direct materials per unit, and Sprockets require $11.
b.	The direct labor wage rate is $19 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)	$	28,980	140	112	252
Special processing (machine-hours)	$	86,000	4,300	0	4,300
General factory (organization-sustaining)	$	279,600	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.)

Required: 1. Compute the activity rate for each activity cost pool. Activity Cost Activity Rate Pool Machine setups Special processing per setup 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