Direct Labor-Hours per unit	Annual Production
Rims	0.40	18,000 units
Posts	0.80	76,000 units

Additional information about the company follows:

1. Rims require $10 in direct materials per unit, and Posts require $7.
2. The direct labor wage rate is $17 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:

Activity Cost Pool	Activity Measure	Estimated Activity
		Estimated Overhead Cost	Rims	Posts	Total
Machine setups	Number of setups	$ 25,080	80	220	300
Special processing	Machine-hours	$ 122,360	2,000	0	2,000
General factory	Direct labor-hours	$ 702,000	7,200	60,800	68,000

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.)