Performance Products Corporation makes two products, Chocolate Pops and Chocolate Crisps. Data regarding the two products follow: Direct labor-hours Annual production per unit Pops 0.40 20,000 units Crisps 0.20 80,000 units Additional information about the company follows: Pops require $17 in direct materials per unit ($17 20,000 units or $340,000 in direct material). Crisps require $10 in direct materials per unit ($10 80,000 units or $800,000 in direct material). The direct labor wage rate is $16 per hour. Pops requires total dl hours of .4 20,000 or 8,000 hours at a cost of $16 8,000-$128,000. Crisps requires total dl hours of .2 80,000 or 16,000 hours at a cost of $16 16,000 $256,000. Pops are more complex to manufacture than Crisps, and they require special equipment. The ABC system has the following activity cost pools