Direct Labor-Hours per unit	Annual Production
Rims	0.60	22,000 units
Posts	0.20	80,000 units

Additional information about the company follows:

Rims require $14 in direct materials per unit, and Posts require $10.

The direct labor wage rate is $15 per hour.

Rims are more complex to manufacture than Posts and they require special equipment.

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	$ 27,200	120	280	400
Special processing	Machine-hours	$ 130,400	5,000	0	5,000
General factory	Direct labor-hours	$ 1,056,000	13,200	16,000	29,200

Exercise 4-8 (Algo) 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.)