Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit 0.50 0.10 Annual Production 17,000 units 47,000 units Hubs Sprockets Additional information about the company follows: a. Hubs require $23 in direct materials per unit, and Sprockets require $19. b. The direct labor wage rate is $14 per hour. c. Hubs require special equipment and are more complex to manufacture than Sprockets. d. The ABC system has the following activity cost pools: Activity Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing machine-hours) General factory (organization-sustaining) Estimated Overhead Cost $ 24,795 $180,000 $ 97,800 Hubs Sprockets Total 145 116 261 4,500 0 4,500 NA NA NA Required 1 Required 2 Compute the activity rate for each activity Activity Cost Pool Activity Rate per Machine setups Special processing setup per MH Required 1 Required 2 Determine the unit product cost of each product according to the ABC system. your answers to 2 decimal places.) Hubs Sprockets Direct materials Direct labor Overhead Unit cost