Fogerty Company makes two products, titanium Hubs and Sprockets.Data regarding the two products follow:
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| Direct
Labor-Hours per Unit | Annual
Production |
| Hubs | 0.60 | 18,000 | units |
| Sprockets | 0.20 | 51,000 | units |
|
Additional information about the company follows:
a. Hubs require $34 in direct materials per unit, and Sprocketsrequire $18.
b. The direct labor wage rate is $17 per hour.
c. Hubs are more complex to manufacture than Sprockets and theyrequire special equipment.
d. The ABC system has the following activity cost pools:
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| Estimated | Activity |
| Activity Cost Pool (Activity Measure) | Overhead Cost | Hubs | Sprockets | Total |
| Machine setups (number of setups) | $ | 15,300 | 85 | 68 | 153 |
| Special processing (machine-hours) | $ | 184,500 | 4,100 | 0 | 4,100 |
| General factory (organization-sustaining) | $ | 174,000 | NA | NA | NA |
|
Required
2. Determine the unit product cost of each product according tothe ABC system. (Round intermediate calculations and finalanswers to 2 decimal places.)
For hubs and sprockets
Direct materials:
Direct Labor:
Overhead:
