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

$\backslash$table$[[,$Direct Labor$-,$Annual$],[,$Hours per unit,Production$],[$Rims$,0\mathrm{.}20,21,000$ units$],[$Posts$,0\mathrm{.}70,79,000$ units$]]$

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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Es imated Activity$],[\backslash$table$[[$Estimated$],[$overhead Cost$]],$Rims,Posts,Total$],[$Machine setups,Number of setups,$$34,760,110,90,200],[$Special processing,Machine$-$hours,$$136,670,1,000,0,1,000],[$General factory,Direct labor$-$hours,$$819,000,4,200,55,300,59,500]]$

Exercise $4-8($Algo$)$ Part $2$

$2.$ 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