Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor- Hours Annual per Unit Production 0.70 13,000 units 0.30 46,000 units Hubs Sprockets Additional information about the company follows a. Hubs require $30 in direct materials per unit, and Sprockets require $16 b. The direct labor wage rate is $13 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 Activity Cost Pool (Activity Measure) Machine setups (number of setups) Hubs Sprockets Total Cost $ 24,300 135 108 243 Special processing (machine-hours) $184,500 4,100 0 4,100 General factory (organization-sustaining) $202,300 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