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

Direct Labor-Hours per

Unit Annual Production

Hubs 0.70 13,000 units

Sprockets 0.30 55,000 units

Additional information about the company follows:

Hubs require $34 in direct materials per unit, and Sprockets require $16.

The direct labor wage rate is $10 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) $ 18,900 105 84 189

Special processing (machine-hours) $ 269,500 4,900 0 4,900

General factory (organization-sustain) $ 273,100 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.

	Hubs	Sprockets
Direct materials
Direct labor
Overhead
Unit cost

(Do not round intermediate calculations. Round your answers to 2 decimal places.)