Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor- Hours per Unit Production 0.60 29,000 units 0.20 47,000 units Annual Hubs Sprockets Additional information about the company follows a. Hubs require $29 in direct materials per unit, and Sprockets require $19 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 $ 20,790 Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) 110 $168,000 4,200 NA Hubs Sprockets Total 198 0 4,200 NA $120,800 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