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

$\backslash$table$[[,$Direct Labor$-$Hours per Unit,Annual Production$],[$Rims$,0\mathrm{.}40,20,000$ units$],[$Posts$,0\mathrm{.}20,80,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$17$ in direct materials per unit, and Posts require $$10.$

b$.$ The direct labor wage rate is $$16$ 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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated Overhead Cost,Estimated Activity$],[$Rims$,$Posts,Total$],[$Machine setups,Number of setups,$$21,600,100,80,180],[$Special processing,Machine$-$hours,$$180,000,4,000,0,4,000],[$General factory,Direct labor$-$hours,$$288,000,8,000,16,000,24,000]]$