0 Required information [The following information applies to the questions displayed below] Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow. Direct Labor- Hours per unit Annual Production. Rims Posts 0.30 26,000 units 0.50 70,000 units Additional information about the company follows: a. Rims require $15 in direct materials per unit, and Posts require $11. b. The direct labor wage rate is $15 per hour. c. Rims are more complex to manufacture than Posts and they require special equipment. d. The ABC system has the following activity cost pools: Estimated Activity Estimated Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Overhead Cost Rins Posts Total $ 32,900 $ 114,800 60 4,000 140 200 0 4,000 Direct labor-hours $ 1,404,000 7,800 35,000 42,800 Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Rate Activity Cost Pool Machine setups Special processing General factory per setup per MH per DLH