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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	28,000	units
Sprockets	0.40	52,000	units

Additional information about the company follows:

1. Hubs require $30 in direct materials per unit, and Sprockets require $17.

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:

	Estimated		Activity
Activity Cost Pool (Activity Measure)	Overhead Cost		Hubs	Sprockets	Total
Machine setups (number of setups)	$	16,560	80	64	144
Special processing (machine-hours)	$	180,000	4,000	0	4,000
General factory (organization-sustaining)	$	376,000	NA	NA	NA

Required:

2. Determine the unit product cost of each product according to the ABC system.