Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Annual Production 18,000 units 82,000 units Labor-Hours Rims Posts per unit 0.40 0.20 Additional information about the company follows: a. Rims require $18 in direct materials per unit, and Posts require $11. 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 Estimated Activity Estimated Overhead Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Rims Posts Total Cost $ 22,000 86 $180,000 4,400 161 4,400 $ 295,000 7,200 16,400 23,600 75 0