Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hubs Sprockets Hours per Unit Annual Production 0.50 29,000 units 0.10 52,000 units Additional information about the company follows: a. Hubs require $28 in direct materials per unit, and Sprockets require $13. 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: Estimated Activity Overhead Activity Cost Pool (Activity Measure) Cost Hubs Sprockets Total Machine setups (number of setups) Special processing (machine-hours) $ 30,375 125 100 225 $184,500 4,100 0 4,100 General factory (organization-sustaining) $ 87,300 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.