High-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow. Direct Labour Hours per Unit 2.70 0.35 Rims Posts Annual Production 23,000 units 95,000 units Additional information about the company follows a Rims require $20 in direct materials per unit, and posts require 513 b. The direct labour wage rate is $19 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 Poste 55 Estimated Overhead Cost $25,830 $220,000 3740, 250 Activity Measure Number of setups Machine-hours Direct laborehours Activity Cost Pool Machine setups Special processing General factory BE 115 4,000 16.100 Total 210 4. 33.250 Required: 1. Compute the activity rate for each activity cost pool, Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup |per MH por 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