High-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow:

	Direct Labour- Hours per Unit	Annual Production
Rims	0.50	37,000	units
Posts	0.25	165,000	units

Additional information about the company follows:

1. Rims require $16 in direct materials per unit, and posts require $9.
2. The direct labour wage rate is $12 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 Overhead Cost	Activity
Activity Cost Pool	Activity Measure		Rims	Posts	Total
Machine setups	Number of setups	$39,550	185	165	350
Special processing	Machine-hours	$281,200	7,400	0	7,400
General factory	Direct labour-hours	$657,250	18,500	41,250	59,750

Required:

1. Compute the activity rate for each activity cost pool.