E'Fogerty company makes two proaucts-titanium Hubs and Sprockets: Data regarding the two products tonow." Direct Labor- Hours per Annual Unit Production 0.60 11,000 units 0.20 55,000 units Hubs Sprockets Additional information about the company follows: 0. Hubs require $26 in direct materials per unit, and Sprockets require $14. a. The direct labor wage rate is $15 per hour. E b. Hubs require special equipment and are more complex to manufacture than Sprockets. c. The ABC system has the following activity cost pools: 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 $ 24,570 105 84 189 $ 242,000 4,400 0 4,400 $ 160,600 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