Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Annual Unit Hubs Sprockets Production 0.80 25,000 units 0.40 52,000 units Additional information about the company follows: a. Hubs require $32 in direct materials per unit, and Sprockets require $12. b. The direct labor wage rate is $14 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 $ 25,650 Activity Hubs Sprockets Total $156,000 $373,600 150 3,900 120 270 0 3,900 NA NA NA