Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours Hubs Sprockets per Unit Annual Production 0.90 28,000 units 0.50 50,000 units Additional information about the company follows: a. Hubs require $29 in direct materials per unit, and Sprockets require $14. 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: Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours). General factory (organization-sustaining) Estimated Activity Overhead Cost Hubs Sprockets Total $ 18.630. 90 72 162 $175,000 3,500 0 3,500 $ 400, 200 NA NA NA