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determine the unit product cost of each product according to the ABC system and round your final answer to second decimal place. please help thank you

Direct Labor-Hours per unit 0.40 0.70 Rims Posts Annual Production 18,000 units 77,000 units Additional information about the company follows: a. Rims require $14 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 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $ 30,030 $ 147,840 $ 576,000 Rims 120 2,000 7,000 Ponta 80 0 29,000 Total 200 2,000 36,000 Unit product cost of Rims Unit product cost of Posts