Hubs Sprockets Direct Labor-Hours per Unit Annual Production 0.60 13,000 units 0.20 46,000 units Additional information about the company follows: a. Hubs require $33 in direct materials per unit, and Sprockets require $10. b. The direct labor wage rate is $19 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: Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) Estimated Overhead Activity Cost $ 15,120 $ 143,500 Hubs Sprockets Total 80 64 144 4,100 4,100 $ 173,400 NA General factory (organization-sustaining) 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.