Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Annual Unit Production Hubs Sprockets 0.90 11,000 units 0.50 42,000 units. Additional information about the company follows: a. Hubs require $21 in direct materials per unit, and Sprockets require $18. 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 Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Estimated Overhead Cost $ 18,810 Activity $140,000 $261,900 Hubs Sprockets Total 110 4,000 88 198 0 4,000 NA NA NA