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Consider the following information regarding a company who manufactures Rims and Posts: Direct Labor-Hours per unit 0.30 0.50 Rims Posts Annual Production 27,000 units 75,000 units Additional information about the company follows: a. Rims require $12 in direct materials per unit, and Posts require $10. b. The direct labor wage rate is $20 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: Estimated Activity Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $ 30,000 $ 121,500 $ 756,000 Rims 100 6,000 9,000 Posts 50 0 45,000 Total 150 6,000 54,000 Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Rate per setup Activity Cost Pool Machine setups Special processing General factory per MH per DLH Consider the following information regarding a company who manufactures Rims and Posts: Direct Labor-Hours per unit 0.30 0.50 Rims Posts Annual Production 27,000 units 75,000 units Additional information about the company follows: a. Rims require $12 in direct materials per unit, and Posts require $10. b. The direct labor wage rate is $20 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: Estimated Activity Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $ 30,000 $ 121,500 $ 756,000 100 6,000 9.000 Posts 50 o 45,000 Total 150 6,000 54,000 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts