Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Hours per unit Annual Production Rims Posts 0.30 29,000 units 0.20 86,000 units Additional information about the company follows: a. Rims require $18 in direct materials per unit, and Posts require $14. b. The direct labor wage rate is $16 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 Overhead Cost Rims Posts Total 100 2,000 8,700 100 200 17,200 2,000 25,900 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated $ 42,140 $ 131,580 $ 1,479,000