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Required information

$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[,\backslash$table$[[$Direct Labor$-],[$Hours per unit$]],$Annual$],[$Rims$,0\mathrm{.}30,27,000$ units$],[$Posts$,0\mathrm{.}50,75,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$12$ in direct materials per unit, and Posts require $$10.$

b$.$ The direct labor wage rate is $$20$ 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$[[,,$Estimated Activity,$],[$Activity Cost Pool,Activity Measure,Estimated,,,Total$],[$Machine setups,Number of setups,$$30,000,100,50,],[$Special processing,Machine$-$hours,$$121,500,6,000,0,6,000],[$General factory,Direct labor$-$hours,$$756,000,8,100,37,500,45,600]]$

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