High-Calibre Products Corporation makes two products: titanium rims and posts Data regarding the two products follow Direct 20 Posts Labour Hours per Unit 0.50 Production 22,000 units 0.10 90,000 units Additional information about the company follows a. Rims require $19 in direct materials per unit, and posts require $12 b. The direct labour wage rate is $1 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 Iverhead Cost Activity Cost Pool achine setups special processing General factory Machine firs Direct labour-hours