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Hubs Sprockets Direct Labor-Hours per Unit 0.60 0.20 Annual Production 11,000 units 51,000 units Additional information about the company follows: a. b. c. d. Hubs require $29 in direct materials per unit, and Sprockets require $15. The direct labor wage rate is $16 per hour. Hubs are more complex to manufacture than Sprockets and they require special processing. The company's activity-based absorption costing system has the following activity cost pools: Activity Cost Pool (and Activity Measure) Machine setups (number of setups) Special processing (machinehours) General factory (Direct laborhours) Required: 1. Compute the activity rate for each activity cost pool. Estimated Overhead Cost $ 19,800 $ 162,000 $ 285,600 Hubs 110 3,600 6,600 Expected Activity Sprockets 88 10,200 Total 198 3,600 16,800 2. Compute the unit product cost for Hubs and Sprockets using activity-based absorption costing. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the unit product cost for Hubs and Sprockets using activity-based absorption costing. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Direct materials Direct labor Manufacturing overhead Hubs 29.00 9.60 no Sprockets 15.00 3.20 40 on