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: Direct Labor-Hours per unit 0.30 Annual Production 29,000 units 86,000 units Rims Posts @.20 Additional information about the company follows: a. Rims require $18 in direct materials per unit, and Posts require $14. b. The direct labor wage rate is $16 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: Estimated Activity Activity Cost Pool Machine setups Special processing General factory Posts 100 Estimated Overhead Cost $ 42, 140 $ 131,580 $1,479,800 Activity Measure Number of setups Machine-hours Direct labor-hours Rims 100 2,000 9,000 Total 200 2,000 87,000 78,000 Required: 1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.) Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH I per DLH