Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Annual Hours per unit Production Rims 0.50 25,000 units Posts 0.80 88,000 units Additional information about the company follows: a. Rims require $19 in direct materials per unit, and Posts require $17. 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: Estimated Activity Estimated Activity Cost Pool Activity Measure Overhead Cost Rims Posts Total Machine setups Number of setups $ 26 , 400 70 430 500 Special processing Machine-hours $ 163, 680 4,000 0 4,000 General factory Direct labor-hours $ 500,000 12, 500 70 , 400 82 ,900 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts