High-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow: Direct Labour- Hours per Annual Unit Production 0.30 34,000 units 0.15 150,000 units Rims Posts Additional information about the company follows: a. Rims require $20 in direct materials per unit, and posts require $13. b.The direct labour wage rate is $15 per hour. Rims are more complex to manufacture than posts, and they require special equipment. d. The ABC system has the following activity cost pools: C. Activity Estimated Activity Overhead Activity Cost Pool Measure Cost Rims Machine setups Number of setups $37,120 170 Special processing Machine-hours $278,800 6,800 General factory Direct labour-hours $850,200 10,200 Posts Total 150 320 0 6,800 22,500 32,700 Required: 1. Compute the activity rate for each activity cost pool. Activity Rate per setup Activity Cost Pool Machine setups Special processing General factory 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