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

$\backslash$table$[[,$Direct Labor,Annual$],[,$Hours per unit,Production$],[$Rims$,0\mathrm{.}30,26,000$ units$],[$Posts$,0\mathrm{.}50,70,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$15$ in direct materials per unit, and Posts require $$11.$

b$.$ The direct labor wage rate is $$15$ 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 Activity$],[\backslash$table$[[$Estimated$],[$Overhead Cost$]],,$sts$,$tal$],[$Machine setups,Number of setups,$$32,900,60,140,200],[$Special proc,Machine$-$hours,$$114,800,4,000,0,4,000],[$General factory,Direct labor$-$hours,$$1,404,000,7,800,35,000,42,800]]$

etermine the unit product cost of each product according to the ABC system. $($Do not round intermediate calculations. Round ur final answers to $2$ decimal places.$)$

it product cost of Rims

it product cost of Posts