ogerty Company makes two productstitanium Hubs and Sprockets. Data regarding the two products follow: Direct LaborHours per Unit Annual Production Hubs 0.60 19,000 units Sprockets 0.20 41,000 units dditional information about the company follows: a. Hubs require $39 in direct materials per unit, and Sprockets require $14. b. The direct labor wage rate is $16 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) Cost Hubs Sprockets Machine setups (number of setups) $ 21,735 115 92 Special processing (machinehours) $ 112,500 4,500 0 General factory (organizationsustaining) $ 175,400 NA NA equired: . Compute the activity rate for each activity cost pool. . Determine the unit product cost of each product according to the ABC system. Total 207 4,500 NA J ....................... Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Compute the activity rate for each activity cost pool. Special processing