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 0.50 0.60 Annual Production 18,000 units 77,000 units Rims Posts Additional information about the company follows a. Rims require $12 in direct materials per unit, and Posts require $8 b. The direct labor wage rate is $15 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 Activit Estimated Overhead Cost Rims 120 2,000 8,000 Posts 80 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours $ 34,650 $ 124,740 Direct labor-hours 648,000 Total 200 2,000 36,000 28,000 2. 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.) $288.75 Unit product cost of Rims Unit product cost of Posts