Help Save Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor- Hours Annual per Unit 0.50 21,000 units 0.10 47,000 units Pr Hubs Sprockets 59 Additional information about the company follows: a. Hubs require $37 in direct materials per unit, and Sprockets require $13. b. The direct labor wage rate is $17 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: Estimated Overhead Activity Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) CostHubs Sprockets $ 23,085 135 $90,000 3,600 $ 90,400 NA NA 108 243 0 3,600 NA