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

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 unit cost

posts unit cost