Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Hours Annual per unit Production Rims 22,000 0.60 units Posts 0.20 80,000 units Additional information about the company follows: a. Rims require $14 in direct materials per unit, and Posts require $10. . The direct labor wage rate is $15 per hour. . Rims are more complex to manufacture than Posts and they require special equipment. 9. The ABC system has the following activity cost pools: Activity Cost Pool Machine setups Special Estimated Activity Estimated Activity Overhead Measure Cost Rims Posts Total Number of $ 27,200 120 280 400 setups Machine- $ 130,400 5,000 0 5,000