High Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow Direct Lubout Hours per Annual Production 24,000 units 100,000 units 0.30 0.40 Posts Additional information about the company follows: a. Rims require $21 in direct materials per unit and posts require $14. b. The direct labour 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: Activity Activity.Control machine setup Special processing General factory Estimated Overhead CE $27,280 $235.200 $947,200 Activity Heasure Number of setups Machine-hour Direct labour hours Total Posts 100 120 4,500 19.200 10,000 Required: 1. Compute the activity rate for each activity cost pool Activity Con Pool Activity Rate puso S Proy Required: 1. Compute the activity rate for each activity cost pool Machine setups Special processing General factory per setup per MH per DLH 2. Determine the unit cost of each product according to the ABC system, including direct materials and direct labour. (Round your Intermediate calculations and final answers to 2 decimal places.) Rims Posts Unit cost