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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.70	14,000	units
Sprockets	0.30	44,000	units

Additional information about the company follows:

1. Hubs require $26 in direct materials per unit, and Sprockets require $15.
2. The direct labor wage rate is $18 per hour.
3. Hubs require special equipment and are more complex to manufacture than Sprockets.
4. The ABC system has the following activity cost pools:

Activity Cost Pool (Activity Measure)	Estimated Overhead Cost	Activity
Hubs	Sprockets	Total
Machine setups (number of setups)	$ 23,940	140	112	252
Special processing (machine-hours)	$ 92,500	3,700	0	3,700
General factory (organization-sustaining)	$ 128,600	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.