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

	Direct Labor-Hours per Unit	Annual Production
Rims	0.60	21,000	units
Posts	0.20	50,000	units

Additional information about the company follows:

a.	Rims require $27 in direct materials per unit, and Posts require $19.
b.	The direct labor wage rate is $18 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
Activity Cost Pool (and activity measure)	Overhead Cost		Rims	Posts	Total
Machine setups (number of setups)	$	34,020	135	108	243
Special processing (machine-hours)	$	216,000	4,800	0	4,800
General factory (direct labor-hours)	$	452,000	12,600	10,000	22,600

Required:
1.	Compute the activity rate for each activity cost pool. (Omit the "$" sign in your response.)

Activity Cost Pool	Activity Rate
Machine setups	$	per setup
Special processing	$	per MH
General factory	$	per DLH

2.	Determine the unit cost of each product according to the ABC system. (Do not round intermediate calculations. Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Rims	Posts
Direct materials	$	$
Direct labor
Overhead
Unit cost	$	$

I got the first part of the question but i cant figure out how to figure out the unit costs