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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.80	26,000	units
Sprockets	0.40	42,000	units

Additional information about the company follows:

Hubs require $30 in direct materials per unit, and Sprockets require $15.

The direct labor wage rate is $19 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)	$ 32,760	140	112	252
Special processing (machine-hours)	$ 240,000	4,800	0	4,800
General factory (organization-sustaining)	$ 289,600	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.