Fogerty Company makes two products--titanium hubs and sprockets. Data regarding the two products follows:

	Direct Labor Hours Per Unit	Annual Production
Hubs	0.60	18,000
Sprockets	0.20	57,000

Additional Information about the company follows:

A. Hubs require $35 in direct material per unit, and sprockets require $16.

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

C. Hubs require special equipment and are more complex to manufacture than sprockets.

D. The ABC system has the following activity pools

	Estimated Overhead Cost	Hubs	Sprockets	Total
Machine Setup (Number of setups)	$26,910	115	92	207
Special Processing (machine-hours)	$202,500	4,500	0	4500
General Factory (organization-sustaining)	$79,200	n/a	n/a	n/a

Determine the unit product cost of each product according to the ABC System:

	Hubs	Sprockets
Direct Materials
Direct Labor
Overhead
Unit Cost