Performance Products Corporation makes two products, Titanium Rims and Posts. Data regarding the two products is provided in the following table: Rims Posts Direct Labor Hours per Unit 0.40 0.20 Annual Production 20,000 units 80,000 units Additional information about the company follows: a. Rims require $17.00 in direct materials per unit, and Posts require $10.00. b. The direct labor wage rate is $16.00 per hour. c. Rims are more complex to manufacture than Posts, and they require special equipment. d. The Activity Based Costing (ABC) System has the following activity cost pools: Activity Cost Pool Activity Measure Estimated Overhead Cost Rims Posts Total Activity for Rims and Posts Machine Setups Number of Machine Setups $21,600 100 80 90 180 Special Processing Machine Hours $180,000 4,000 0 4,000 General Factory Direct Labor Hours $288,000 8,000 16,000 24,000