O. Hubs require $40 in direct materials per unit, and Sprockets require $18 a. The direct labor wage rate is $15 per hour b. Hubs require special equipment and are more complex to manufacture than Sprockets. c. The ABC system has the following activity cost pools: B 00:43:22 eBook References Activity Cost Pool (Activity Measure) Machine setups (number of setups) Special processing machine-hours) General factory (organization-sustaining) Estimated Activity Overhead Cost Hubs Sprockets Total $ 21,375 95 76 171 $ 246,000 4,100 0 4,100 $ 61,500 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 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. Round your answers to 2 decimal ) Hubs Sprockets