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$]],$Annual$],[$Production$,,],[$Rims$,0\mathrm{.}70,26,000$ units$],[$Posts$,0\mathrm{.}80,90,000$ 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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Estimated Activity$],[\backslash$table$[[$Estimated$],[$Overhead Cost$]],$Rims,Posts,Total$],[$Machine setups,Number of setups,$$33,300,70,230,300],[\backslash$table$[[$Special processing$],[$General factory$]],$Machine$-$hours,$$172,800,3,000,0,3,000],[$General factory,Direct labor$-$hours,$$858,000,18,200,72,000,90,200]]$

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.