Additional information about the company follows:

a$.$ Rims require $$19$ in direct materials per unit, and Posts require $$17.$

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

your final answers to $2$ decimal places.$)$