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	0.80	40,000	units
Posts	0.40	180,000	units

Additional information about the company follows:

1. Rims require $13 in direct materials per unit, and posts require $6.
2. The direct labour wage rate is $18 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	$41,800	200	180	380
Special processing	Machine-hours	$280,000	8,000	0	8,000
General factory	Direct labour-hours	$832,000	32,000	72,000	104,000

Required:

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

Activity cost poo	Activity Rate
Machine Setup	_________________per Setup
special processing General factory	______________per MH _________________per DHL

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