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

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.70	30,000	units
Sprockets	0.30	53,000	units

Additional information about the company follows:

Hubs require $24 in direct materials per unit, and Sprockets require $19.

The direct labor wage rate is $20 per hour.

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

The ABC system has the following activity cost pools:

Activity Cost Pool (Activity Measure)	Estimated Overhead Cost	Activity
Hubs	Sprockets	Total
Machine setups (number of setups)	$ 36,450	150	120	270
Special processing (machine-hours)	$ 193,500	4,300	0	4,300
General factory (organization-sustaining)	$ 339,000	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.