0.30 Hours per unit Production Rims Posts 28,000 units 76,000 units 0.60 Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $15. 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 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Estimated Overhead Cost Rims Posts Total Direct labor-hours $ 30,400 $145,160 $ 728,000 120 2,000 280 400 0 2,000 8,400 45,600 54,000 Exercise 4-8 (Algo) Part 2 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Answer is complete but not entirely correct. Unit product cost of Rims $ 183.56 Unit product cost of Posts $ 113.48