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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.50	18,000	units
Sprockets	0.10	47,000	units

Additional information about the company follows:

1. Hubs require $29 in direct materials per unit, and Sprockets require $17.

2. The direct labor wage rate is $11 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 Overhead Cost	Activity	Activity	Activity
Activity Cost Pool	Cost	Hubs	Sprockets	Total
Machine Setups	$30,420	130	104	234
Special Processing	$166,500	3,700	0	3,700
General Factory	$70,100	NA	NA	NA

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

	Hubs	Sprockets
Direct Materials	$29.00	$17.00
Direct Labor	5.50	1.10
Overhead	______?	______?
Unit Cost	_______?	_______?