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

	Direct Labor-Hours per unit	Annual Production
Rims	0.40	26,000 units
Posts	0.60	88,000 units

Additional information about the company follows:

a. Rims require $20 in direct materials per unit, and Posts require $18.

b. The direct labor wage rate is $18 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:

		Estimated Activity
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	28,160	110	90	200
Special processing	Machine-hours	$	164,560	2,000	0	2,000
General factory	Direct labor-hours	$	780,000	4,000	48,000	52,000
Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculation. Round your final answers to 2 decimaL PLACES Unit production cost of rims- ? Unit production cost of Posts-?