Jamesway Corporation makes two types of replacement fittings for heavy construction equipmentscrews and bolts. Data regarding the two products follow: Direct Labour-Hours per Unit Annual Production Screws 0.20 40,000 units Bolts 0.10 60,000 units Additional information about the company follows: Screws require $8.60 in direct materials per unit, and bolts require $6.60. The direct labor wage rate is $45 per hour. Screws are more complex to manufacture than bolts and require special equipment. The ABC system has the following activity cost pools: Activity Cost Pool Activity Measure Estimated Overhead Cost Activity Screws Bolts Total Machine setups Number of setups $ 25,200 80 40 120 Special processing Machine-hours $ 208,000 4,000 0 4,000 General factory Direct labour-hours $ 462,000 7,000 14,000 21,000 Required: 1. Compute the activity rate for each activity cost pool. 2. Determine the unit cost of each product according to the ABC system, including direct materials and direct labor. (Round your answers to 2 decimal places.)