Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit Production 0.70 30,000 units 0.30 44,000 units Annual Hubs Sprockets Additional information about the company follows a. Hubs require $33 in direct materials per unit, and Sprockets require $16 b. The direct labor wage rate is $14 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 Activit Estimated Overhead Cost $ 14,400 Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) 80 $220,000 4,000 NA Hubs Sprockets Total 144 0 4,000 NA 64 $179,400 NA