Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Hours per unit Annual Production Rims Posts 0.80 29,000 units 0.80 73,000 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 $16 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: Activity Cost Pool Machine setups Special processing General factory Estimated Activity Activity Measure Number of setups Machine-hours Estimated Overhead Cost Rims Posts Total $ 34,310 100 100 200 $ 113,150 1,000 0 1,000 Direct labor-hours $ 1,218,000 23,200 58,400 81,600 Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH per DLH