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

	Direct Labor-Hours per unit	Annual Production
Rims	0.50	18,000 units
Posts	0.60	77,000 units

Additional information about the company follows:

1. Rims require $12 in direct materials per unit, and Posts require $8.
2. The direct labor wage rate is $15 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	$	34,650	120	80	200
Special processing	Machine-hours	$	124,740	2,000	0	2,000
General factory	Direct labor-hours	$	648,000	8,000	28,000	36,000

Required:

1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)