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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$,0\mathrm{.}70,26,000$ units$],[$Posts$,0\mathrm{.}70,90,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$14$ in direct materials per unit, and Posts require $$10.$

b$.$ The direct labor wage rate is $$18$ 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,,,$],[$Machine setups,Number of setups,$$42,300,120,$Posts,Total$],[$Special processing,Machine$-$hours,$$162,000,4,000,80,200],[$General factory,Direct labor$-$hours,$$936,000,18,200,63,000,81,000],[,,,,,0]]$

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.$)$

$\backslash$table$[[$Unit product cost of Rims,$],[$Unit product cost of Posts,$]]$