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 Posts 0.40 20,000 units 0.20 80,000 units Additional information about the company follows: a. Rims require $17 in direct materials per unit, and posts require $10. b. The direct labour wage rate is $16 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 Cost Pool Machine setups Special processing General factory Activity Estimated- Activity Measure Number of setups Overhead Cost $21,600 Rims Posts Total Machine-hours $180,000 Direct labour-hours $288,000 100 4,000 8,000 80 180 0 4,000 16,000 24,000