Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor-Hours Annual per unit Production Rims 0.70 20,000 units Posts 0.60 84,000 units Additional information about the company follows: a. Rims require $16 in direct materials per unit, and Posts require $12. b. The direct labor wage rate is $15 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 Estimated Overhead Activity Cost Pool Rims Activity Measure Cost Posts Total 28,560 80 130 210 Machine setups Number of setups o 6.000 159,600 6,000 Special processing Machine-hours 680.000 10,000 30,000 40,000 General factory Direct labor-hours