Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow:

	Direct Labor-Hours per unit	Annual Production
Rims	0.70	22,000 units
Posts	0.70	79,000 units

Additional information about the company follows:

1. Rims require $17 in direct materials per unit, and Posts require $14.
2. The direct labor wage rate is $19 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. The ABC system has the following activity cost pools:

		Estimated Activity
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	27,650	80	120	200
Special processing	Machine-hours	$	119,290	1,000	0	1,000
General factory	Direct labor-hours	$	616,000	8,000	36,000	44,000

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.)