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 $16 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 $ 34,310 $ 113,150 $1,218,000 Rims 100 1,000 4.000 Pont 100 0 83,000 Total 200 1.000 87.000 Exercise 4-8 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