Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor-Hours per unit 0.20 0.70 Annual Production 21,000 units 79,000 units Rims Posts Additional information about the company follows: a. Rims require $19 in direct materials per unit, and Posts require $15. b. The direct labor wage rate is $15 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 Estimated Overhead Rims Posts Total 110 90 200 Activity Cost Pool Activity Measure Cost 34,760 Machine setups Number of setups $ Special processing Machine-hours $ 136,670 General factory Direct labor-hours $ 1,000 0 1,000 819,000 9,000 54,000 63,000 Required: 1. Compute the activity rate for each activity cost pool. (Round your final answers to 2 decimal places.) Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH per DLH 2. 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 product cost of Rims Unit product cost of Posts