Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Annual Hours per unit Production Rims 0.70 22,000 units Posts 0.70 79,000 units Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $14. b. The direct labor wage rate is $19 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: 80 Activity Cost Pool Machine setups Special processing General factory Estimated Activity Estimated Overhead Cost Rims Posts $ 27,650 120 $ 119, 290 1,000 $ 616,000 15,400 55,300 200 Activity Measure Number of setups Machine-hours Direct labor-hours Total 1,000 70,700 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