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 26,000 units Posts 0.80 90,000 units Additional information about the company follows: a. Rims require $14 in direct materials per unit, and Posts require $10. b. The direct labor wage rate is $20 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 Rims Posts $ 33,300 70 230 $ 172,800 3,000 0 $ 858,000 18,200 72,000 Total 300 3,000 90,200 Exercise 4-8 (Algo) Part 2 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