Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Labor- Hours Annual Production per Uni .60 11,e00 units 0.20 54,000 units Hubs Additional information about the company follows: a. Hubs require $35 in direct materials per unit, and Sprockets require $12. b. The direct labor wage rate is $20 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 Estimated Overhead Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Cost Hubs Sprockets Total 261 0 3,600 NA s 32,625 145 116 162,000 3,600 NA $157,800 NA Required