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

	Direct Labor-Hours per unit	Annual Production
Rims	0.80	29,000 units
Posts	0.80	73,000 units

Additional information about the company follows:

1. Rims require $20 in direct materials per unit, and Posts require $18.
2. The direct labor wage rate is $16 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:

Activity Cost Pool	Activity Measure	Estimated Activity
Estimated Overhead Cost	Rims	Posts	Total
Machine setups	Number of setups	$ 34,310	100	100	200
Special processing	Machine-hours	$ 113,150	1,000	0	1,000
General factory	Direct labor-hours	$ 1,218,000	23,200	58,400	81,600