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

$\backslash$table$[[,\backslash$table$[[$Direct Labor$-],[$Hours per unit$]],\backslash$table$[[$Annual$],[$Production$]]],[$Rims$,0\mathrm{.}50,25,000$ units$],[$Posts$,0\mathrm{.}80,88,000$ 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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated Activity$],[\backslash$table$[[$Estimated$],[$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]]$

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.$)$