Direct Labor-Hours Annual per unit Production 27,000 units 75,000 units Rims 0.30 Posts 0.50 Additional information about the company follows a. Rims require $12 in direct materials per unit, and Posts require $10O b. The direct labor wage rate is $20 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 Activit Estimated Overhead Activity cost Pool Machine setups Special processing General factory Posts Activity Measure Number of setups Machine-hours Cost Total Rims $ 30,000 121,500 Direct labor-hours 756,000 150 100 50 6,000 9,000 6,000 54,000 45,000 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