F Company makes two productstitanium Hubs and Sprockets. Data regarding the two products follow:

	Direct Labor-Hours per Unit	Annual Production
Hubs	0.60	18,000	units
Sprockets	0.20	45,000	units

Additional information about the company follows:

1. Hubs require $35in direct materials per unit, and Sprockets require $19.
2. The direct labor wage rate is $19per hour.
3. Hubs require special equipment and are more complex to manufacture than Sprockets.
4. The ABC system has the following activity cost pools:

Activity Cost Pool (Activity Measure)	Estimated Overhead Cost	Activity
Hubs	Sprockets	Total
Machine setups (number of setups)	$ 30,375	125	100	225
Special processing (machine-hours)	$ 282,000	4,700	0	4,700
General factory (organization-sustaining)	$ 163,800	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.

Fogerty lCompany makes two productstitanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor Hou rs per Unit Annual Production Hubs 9.58 18,893 units Sprockets 9.26 45,BBIEI units Additional information about the company follows: a. Hubs require $35 in direct materials per unit, and Sprockets require $19. b. The direct labor wage rate is $19 per hour. c. Hubs require special equipment and are more complex to manufacture than Sprockets. d. The ABC system has the following activ'rty cost pools: Estimated Overhead Activity Activity Cost Pool [Activity Heasure} Cost Hubs Sprockets Machine setups (number of setups) S 39433 125 1% Special processing [machinehours} $ 232,868 4,?66 a General Factory (organizationsustaining} 5 161338 rill-i NA Required: 'I. 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 lite tabs below. Required 1 Required 2 Total 225 4,?99 Nit Compute the activity rate for each activityr cost pool. Special processing -_ Required 2 }