Additional information about the company follows: a. Rims require $16 in direct materials per unit, and Posts require $12. 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: Activity Cost Pool Machine setups Special processing General factory Estimated Activity Activity Measure Number of setups Machine-hours Estimated Overhead Cost $ 28,560 Rims Posts Total 80 130 210 $ 159,600 Direct labor-hours $ 680,000 6,000 14,000 0 6,000 50,400 64,400