High-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow Direct Labour- Hours per Unit 0.30 Annual Production 26,000 units 110,000 units Rims Posts 0.15 Additional information about the company follows: a. Rims require $16 in direct materials per unit, and posts require $9. b. The direct labour wage rate is $14 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 Activity Cost Pool Machine setups Activity Measure Humber of setups Estimated Overhead Cost $32.242 Rias Posts Total 13e c. Rims are more complex to manufacture than posts, and they require special eyupILIIL d. The ABC system has the following activity cost pools: Activity Posts 110 Activity Cost Pool Machine setups Special processing General factory Estimated- Overhead Cost $30, 240 $265,289 $437,489 Activity Measure Number of setups Machine-hours Direct labour-hours Rims 130 5,200 7,800 Total 240 5,200 24,300 16,509 Required. 1. Compute the activity rate for each activity cost pool. Activity Cost Pool Machine setups Special processing General factory $ $ s Activity Rate 126 per setup 51 per MH 18 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.) Unit cost $ Rims 19215 Posts 22.76