9- High-Calibre products Corporation makes two product titanium rims and posts. Data regarding the two products follow: Direct labour hours per unit 0.40 Rims Posts Annual production 20,000 units B0.000 units 0.20 Additional information about the company follows: a. Rims require $17 in direct materials per unit and posts require $10 b. The direct labour wage rate is $16 per hour. Rims are more complex to manufacture than posts, and they require special equipment d. The ABC system has the following activity cost pools: C Activity Rims Posts Total Activity cost pool Activity meaware Estimated Overhead Machine setups Special processing General factory Number of setups Machine hours Direct labor-hours $21,600 $180,000 $288,000 100 80 180 4,000 O 4,000 8.000 16,000 24,000 Required 1. Compute the activity rate for each activity cost pool Activity cost pool Activity rate Machine setups Per setup Special processing per MH General factory per DLH item, including direct materials and 2. Determine the unit cost of each product according to the ABC direct labour. Posts Unit Cost