Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Additional information about the company follows: a. Hubs require $21 in direct materials per unit, and Sprockets require $13. b. The direct labor wage rate is $10 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