Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $15. 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: Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round our final answers to 2 decimal places.)