Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor- Hours per Annusl Unit Production 0.60 24,eeeunits Hubs Sprockets e.20 53,0eunits Additional information about the company follows: o. Hubs require $27 in direct materials per unit, and Sprockets require $17 b. The direct labor wage rate is $11 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) Special processing (machine-hours) 25,515 135 s 220,000 4,000 General factory (organization-sustaining) $ 131,e0e NA CostHubs Sprockets Total 108 243 4,000 NA NA