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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	24,000	units
Sprockets	0.40	60,000	units

Additional information about the company follows:

1. Hubs require $30 in direct materials per unit, and Sprockets require $17.
2. The direct labor wage rate is $15 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)	$ 29,250	130	104	234
Special processing (machine-hours)	$ 172,000	4,300	0	4,300
General factory (Direct labor-hours)	$ 734,400	19,200	24,000	43,200

Required:

1. Compute the activity rate for each activity cost pool.

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