Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow Annual per unit Rims Posts e.78 8.88 26,000 units 98,e00 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 Estinated Activity Estimated Activity Cost PoolActivity Measure Cost Machine setups Special processing General factory Rims Posts 230 Total Number of setups Machine-hours Direct labor-hours S 33,309 s 172,800 s 858,e00 70 3,000 5,000 300 3,000 78,000 73,000 Exercise 4-8 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