Fogerty Company makes two productstitanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Hubs 0.50 24,000 units Sprockets 0.10 49,000 units Additional information about the company follows: Hubs require $38 in direct materials per unit, and Sprockets require $18. The direct labor wage rate is $13 per hour. Hubs require special equipment and are more complex to manufacture than Sprockets. The ABC system has the following activity cost pools: Estimated Activity Activity Cost Pool (Activity Measure) Overhead Cost Hubs Sprockets Total Machine setups (number of setups) $ 19,890 85 68 153 Special processing (machine-hours) $ 247,500 4,500 0 4,500 General factory (organization-sustaining) $ 100,200 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.