JenStar makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Additional information about the company follows: $-$ Hubs require $\backslash (\backslash$$ $26\backslash )$ in direct materials per unit, and Sprockets require $\backslash (\backslash$$ $18\backslash ).-$ The direct labor wage rate is $\backslash (\backslash$$ $26\backslash )$ per hour. $-$ Hubs are more complex to manufacture than Sprockets and they require special equipment. $-$ The ABC system has the following activities:Estimated Overhead Cost a$)$ Compute the $\backslash ($ A B C $\backslash )$ rate for each activity.Machine setups $........................$ b$)$ Determine the unit cost of each product according to the ABC system, including direct materials and direct labor. Please make sure your final answer$($s$)$ are accurate to $2$ decimal places.