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Foam Products, Inc.,.makes foam seat cushions for the automotive and aerospace industries. The company's activity-based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates: Activity Cost Pool Supporting direct labor Batch processing Order processing Customer service Activity Measure Activity Rate 8 per direct labor-hour 94 per batch Number of direct labor-hours Number of batches Number of orders Number of customers s 280 per order $ 2,629 per customer The company just completed a single order from Interstate Trucking for 2,500 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.6 direct labor-hours. The selling price was $141.30 per unit, the direct materials cost was $104 per unit, and the direct labor cost was $14.50 per unit. This was Interstate Trucking's only order during the year Required Calculate the customer margin on sales to Interstate Trucking for the year Interstate Trucking Customer Margin-ABC Analysis Costs Customer margin Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow Direct Labor- Hours per Unit Production 0.70 27,000 units e.30 42,000 units Annual Hubs Sprocket:s Additional information about the company follows a. Hubs require $38 in direct materials per unit, and Sprockets require $19 b. The direct labor wage rate is $20 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 Cost s 3,240 Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing (machine-hours) General factory (organization-sustaining) Hubs Sprockets Total 252 0 4,500 NA 140 112 135,000 4,500 NA $258,30e 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. Complete this question by entering your answers in the tabs below Required1 Required 2 Compute the activity rate for each activity cost pool. Cost Pool Activity Rate Machine setups per per MH Required 2 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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations.R your answers to 2 decimal places.) Hubs Sprockets Direct materials Direct labor Overhead Unit cost 000 S 0.00 Required 1