18 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 0.5 points eBook Files Direct Labor- Annual Hours per unit Production Rims 0.30 29,000 units Posts 0.20 86,000 units Additional information about the company follows: a. Rims require $18 in direct materials per unit, and Posts require $14. b. The direct labor wage rate is $16 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: Print References Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Activity Estimated Overhead Cost Rims Posts $ 42,140 100 100 $ 131,580 2,000 $ 1,479,000 8,700 17,200 Total 200 2,000 25,900 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.) 36.00 Unit product cost of Rims Unit product cost of Posts $ $ 28.00