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

	Direct Labor-Hours per unit	Annual Production
Rims	0.60	19,000 units
Posts	0.50	78,000 units

Additional information about the company follows:

1. Rims require $16 in direct materials per unit, and Posts require $12.
2. The direct labor wage rate is $17 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	$	27,300	110	190	300
Special processing	Machine-hours	$	144,300	3,000	0	3,000
General factory	Direct labor-hours	$	570,000	5,000	52,000	57,000

Required:

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

Activity Cost Pool	Activity Rate
Machine setups		per setup
Special processing		per MH
General factory		per DLH

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