5 Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow. of 2 Rims Posts Dok Direct Labor Hours per unit 0.40 0.60 Annual Production 26,000 units 88,000 units Additional information about the company follows: a. Rims require $20 in direct materials per unit, and Posts require $18. b. The direct labor wage rate is $18 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: ences Activity Cost Pool Machine setups Special processing General factory Activity Measure. Number of setups Machine-hours Direct labor-hour's Estimated Activity Estimated Overhead Cost $ 28,160 $164,560 $780,000 Rims Posts Total 110 2,000 90 200 e 2,000 10,400 52,800 63,200 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.) Unit product cost of Rims Unit product cost of Posts