Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours Hubs Sprockets per Unit 0.90 0.50 Annual Production 25,000 units 46,000 units Additional information about the company follows: a. Hubs require $25 in direct materials per unit, and Sprockets require $14. b. The direct labor wage rate is $15 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 Cost Pool (Activity Measure): Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Estimated Overhead Cost $ 15,390 $220,000 $ 298,500 Hubs Activity Sprockets 95 76 Total 171 4,000 0 NA NA 4,000 NA