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

	Direct Labor-Hours per unit	Annual Production
Rims	0.60	26,000 units
Posts	0.60	84,000 units

Additional information about the company follows:

1. Rims require $17 in direct materials per unit, and Posts require $14.
2. The direct labor wage rate is $20 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. 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	$	39,480	80	320	400
Special processing	Machine-hours	$	146,160	3,000	0	3,000
General factory	Direct labor-hours	$	1,092,000	5,000	73,000	78,000

2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

Unit Product cost of rims
Unit Product cost of posts