Chapter 7 Homework Question 6 (of 8) value: 1.87 points Exercise 7-13 Computing ABC Product Costs LO7-3, LO7-4] Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor. Hours Annual per Unit Production Hubs 0.70 30,000 units Sprockets 0.30 41,000 units Additional information about the company follows a. Hubs require $36 in direct materials per unit, and Sprockets require $15. b. The direct labor wage rate is $15 per hour. c. Hubs are more complex to manufacture than Sprockets and they require special equipment. d. The ABC system has the following activity cost pools: Activity Estimated Activity Cost Pool (Activity Measure) Overhead Cost Hubs Sprockets Total 112 28,980 140 252 Machine setups (number of setups) s 225,500 4,100 o 4,100 Special processing (machine-hours) 242,400 NA NA NA General factory (organization-sustaining)