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

	Direct Labor-Hours per unit	Annual Production
Rims	0.30	26,000 units
Posts	0.50	70,000 units

Additional information about the company follows:

1. Rims require $15 in direct materials per unit, and Posts require $11.
2. The direct labor wage rate is $15 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. The ABC system has the following activity cost pools:

		Estimated Activity
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	32,900	60	140	200
Special processing	Machine-hours	$	114,800	4,000	0	4,000
General factory	Direct labor-hours	$	1,404,000	6,000	72,000	78,000

1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)

Machine setups: ____ per setup

Special processing: ____ per MH

General factory: _____ per DLH

1 Required information [The following information applies to the questions displayed below! Performance Products Corporation makes two products, titanium Rims and Posts Data regarding the tw rect Labor Hours per unit 0.30 0.50 Rias Posts let Production 26,990 units 70,000 units Additional information about the company follows: a. Rims require $15 in direct materials per unit, and Posts require $11 b. The direct labor wage rate is $15 per hout c. Rims are more complex to manufacture than Posts and they require special equipment d. The ABC system has the following activity cost pools Estate Activity Activity cost. Pool Machine setups Special processing General factory Activity Measure Number of setups Machinhos Direct Isbeehours Estimated Overhead Cott $ 32,900 $ 114,000 31.404,000 4.000 0.000 Posts 140 e 72,000 Total 200 4.000 78,000 Required: 1. Compute the activity rate for each activity cost pool (Round your answers to 2 decimal places.) Activity Cout. Pool Activity Rate Machines pers Special processing General factory per MH DW DUH