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	19,000 units
Posts	0.20	84,000 units

Additional information about the company follows:

a. Rims require $15 in direct materials per unit, and Posts require $8.

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
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	24,000	98	92	190
Special processing	Machine-hours	$	160,000	4,200	0	4,200
General factory	Direct labor-hours	$	268,000	7,600	16,800	24,400

1.

Compute the activity rate for each activity cost pool. (Round your final 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.