Fogerty Company makes two productstitanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Hubs 0.70 22,000 units Sprockets 0.30 43,000 units Additional information about the company follows: Hubs require $33 in direct materials per unit, and Sprockets require $12. The direct labor wage rate is $18 per hour. Hubs require special equipment and are more complex to manufacture than Sprockets. 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) $ 24,570 105 84 189 Special processing (machine-hours) $ 192,000 4,800 0 4,800 General factory (organization-sustaining) $ 144,400 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