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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	21,000 units
Sprockets	0.40	54,000 units

Additional information about the company follows:

1. Hubs require $34 in direct materials per unit, and Sprockets require $15.
2. The direct labor wage rate is $19 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:

	Estimated		Expected Activity
Activity Cost Pool (and Activity Measure)	Overhead Cost		Hubs	Sprockets	Total
Machine setups (number of setups)	$	13,680	80	64	144
Special processing (machine-hours)	$	107,500	4,300	0	4,300
General factory (Direct labor-hours)	$	729,600	16,800	21,600	38,400

Required:

2. 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