Fogerty Company makes two products-titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Hubs 0.60 22,000 units Sprockets 0.20 42,000 units Additional information about the company follows: a. Hubs require $32 in direct materials per unit, and Sprockets require $13. b. The direct labor wage rate is $11 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 Sprockets 120 0 NA Total 270 4,100 NA Estimated Overhead Activity Cost Pool (Activity Measure) Cost Hubs Machine setups (number of setups) $ 32,400 150 Special processing (machine-hours) $ 102, 500 4,100 General factory (organization-sustaining) $ 97,200 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