Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours Annual Hubs Sprockets per Unit Production 0.90 13,000 units 0.50 52,000 units Additional information about the company follows: a. Hubs require $36 in direct materials per unit, and Sprockets require $18. b. The direct labor wage rate is $14 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 Estimated Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Overhead Cost Hubs 80 3,500 NA Sprockets Total $ 20,160 $ 140,000 $ 427,700 64 0 NA 144 3,500 NA Required: 1. Compute the activity rate for each activity cost pool Activity Cost Machine setups Special processing Activity Rate setu per MH