Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor-Hours per unit Rims 0.30 Annual Production 21,000 units Posts 0.50 74,000 units Additional information about the company follows: a. Rims require $15 in direct materials per unit, and Posts require $12. 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: Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Activity Estimated Overhead Cost $ 37,000 $146,520 $ 672,000 Rims 120 4,000 10,000 Posts 280 0 32,000 Total 400 4,000 42,000