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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.50	12,000	units
Sprockets	0.10	60,000	units

Additional information about the company follows:

1. Hubs require $25 in direct materials per unit, and Sprockets require $17.

2. The direct labor wage rate is $19 per hour.

3. Hubs require special equipment and are more complex to manufacture than Sprockets.

4. 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)	$	23,805	115	92	207
Special processing (machine-hours)	$	185,000	3,700	0	3,700
General factory (organization-sustaining)	$	78,000	NA	NA	NA

Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Hubs	Sprockets
Direct materials
Direct labor
Overhead
Unit cost