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 Rims Posts Direct Labor- Hours per unit 0.30 0.60 Annual Production 28,000 units 76,000 units Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $15. 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: Activity Cost Pool Machine setups Special processing General factory Estimated Activity Estimated Overhead Cost Rims $ 30,400 120 Posts 280 Total 400 $ 145,160 2,000 2,000 Direct labor-hours $ 728,000 8,400 45,600 54,000 Activity Measure. Number of setups Machine-hours 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round 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.) Unit product cost of Rims Unit product cost of Posts