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$[[,$Direct Labor$-,$Annual$],[$Hours per unit,Production,$],[$Rims$,0\mathrm{.}60,26,000$ units$],[$Posts$,0\mathrm{.}60,84,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$17$ in direct materials per unit, and Posts require $$14.$

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$[[$Activity Cost Pool,Activity Measure,Estimated Activity$],[\backslash$table$[[$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,$$1,092,000,15,600,50,400,66,000]]$

Required:

Compute the activity rate for each activity cost pool. $($Round your answers to $2$ decimal places.$)$