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	13,000	units
Posts	0.20	53,000	units

Additional information about the company follows:

a.	Rims require $26 in direct materials per unit, and Posts require $13.
b.	The direct labor wage rate is $19 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)	$	26,730	135	108	243
Special processing (machine-hours)	$	129,000	4,300	0	4,300
General factory (direct labor-hours)	$	110,400	7,800	10,600	18,400

Required:
1.	Compute the activity rate for each activity cost pool.

Activity Cost Pool	Activity Rate
Machine setups	$110	per setup
Special processing	$30	per MH
General factory	$6	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.)

	Rims	Posts
Direct materials	$26.00	$13.00
Direct labor	11.40	3.80
Overhead
Unit cost	$37.40	$16.80