Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours Hubs Sprockets per Unit 0.80 0.40 Annual Production 27,000 units 60,000 units Additional information about the company follows: a. Hubs require $35 in direct materials per unit, and Sprockets require $13. b. The direct labor wage rate is $10 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 Overhead Activity Activity Cost Pool (Activity Measure) Cost Hubs Sprockets Total Machine setups (number of setups) Special processing (machine-hours) $ 26,730 135 108 243 $ 269,500 4,900 0 General factory (organization-sustaining) $ 333,600 4,900 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.