High-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow: Direct Labour- Hours per Unit 0.80 0.40 Rims Posts Annual Production 32,000 units 140,000 units Additional Information about the company follows: a. Rims require $18 in direct materials per unit, and posts require $11. 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 Activity Measure Number of setups Machine-hours Direct labour-hours Activity Cost Pool Machine setups Specia processing General factory Estimated Overhead Cost $35,400 275,200 $1,958,400 Posts 140 Rims 160 6,40 25,600 Total 300 6,400 81,600 56,000 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 per DLH ho 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