Direct Labor-Hours per unit	Annual Production
Rims	0.30	28,000 units
Posts	0.60	76,000 units

1. Rims require $17 in direct materials per unit, and Posts require $15.
2. The direct labor wage rate is $15 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. The ABC system has the following activity cost pools:

		Estimated Activity
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	30,400	120	280	400
Special processing	Machine-hours	$	145,160	2,000	0	2,000
General factory	Direct labor-hours	$	728,000	9,000	47,000	56,000

unit product cost of rims ?

unit product cost of posts ?