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

Direct Labor$-$Hours per unit Annual Production

Rims $0\mathrm{.}4018,000$ units

Posts $0\mathrm{.}8076,000$ units

Additional information about the company follows:

Rims require $$10$ in direct materials per unit, and Posts require $$7.$

The direct labor wage rate is $$17$ per hour.

Rims are more complex to manufacture than Posts and they require special equipment.

The ABC system has the following activity cost pools:

Activity Cost Pool Activity Measure Estimated Activity

Estimated Overhead Cost Rims Posts Total

Machine setups Number of setups $ $25,08080220300$

Special processing Machine$-$hours $ $122,3602,00002,000$

General factory Direct labor$-$hours $ $702,0007,20060,80068,000$