Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Annual Unit Production Hubs 0.80 10,000 units Sprockets 0.40 40, 000 units Additional information about the company follows: a. Hubs require $32 in direct materials per unit, and Sprockets require $18. 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 ) $ 72, 009 100 300 400 Special processing (machine-hours) $200, 000 5,090 0 5,000 General factory (organization- sustaining) $816, 000 NA NA NA