Fogerty Company makes two productstitanium Hubs and Sprockets. Data regarding the two products follow:

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.60	23,000	units
Sprockets	0.20	56,000	units

Additional information about the company follows:

1. Hubs require $25 in direct materials per unit, and Sprockets require $19.

2. The direct labor wage rate is $16 per hour.

3. Hubs require special equipment and are more complex to manufacture than Sprockets.

4. The ABC system has the following activity cost pools:

Activity Cost Pool (Activity Measure)	Estimated Overhead Cost	Activity
		Hubs	Sprockets	Total
Machine setups (number of setups)	$ 16,245	95	76	171
Special processing (machine-hours)	$ 162,000	3,600	0	3,600
General factory (organization-sustaining)	$ 159,400	NA	NA	NA

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.