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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.70	25,000	units
Sprockets	0.30	48,000	units

Additional information about the company follows:

Hubs require $36 in direct materials per unit, and Sprockets require $14.

The direct labor wage rate is $17 per hour.

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

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)	$ 33,930	145	116	261
Special processing (machine-hours)	$ 126,000	3,600	0	3,600
General factory (organization-sustaining)	$ 175,900	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.