Fogerty Company makes two productsHubs and Sprockets. Data regarding the two products follow:

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.50	25,000	units
Sprockets	0.10	40,000	units

Additional information about the company follows:

1. Hubs require $29 in direct materials per unit, and Sprockets require $16.
2. The direct labor wage rate is $17 per hour.
3. Hubs are more complex to manufacture than Sprockets and they require special processing.
4. The companys activity-based absorption costing system has the following activity cost pools:

Activity Cost Pool (and Activity Measure)	Estimated Overhead Cost	Expected Activity
		Hubs	Sprockets	Total
Machine setups (number of setups)	$ 26,910	130	104	234
Special processing (machine-hours)	$ 156,000	3,900	0	3,900
General factory (Direct labor-hours)	$ 99,000	12,500	4,000	16,500

Required:

1. Compute the unit product cost for Hubs and Sprockets using activity-based absorption costing.

Compute the unit product cost for Hubs and Sprockets using activity-based absorption costing. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Hubs	Sprockets
Direct materials
Direct labor
Manufacturing overhead
Unit product cost	$0.00	$0.00