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$]],$Rims,,$],[$Machine setups,Number of setups,$$26,400,,\backslash$table$[[$Posts$],[430]],\backslash$table$[[10$tal