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 0.60 0.60 Annual Production 26,000 units 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: Activity Cost Pool Machine setups Special processing General factory Estimated Activity Estimated Overhead Cost $39,480 $146,160 Rims 80 Posts 320 Total 400 Direct labor-hours $ 1,092,000 3,000 15,600 e 3,000 50,400 66,000 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 your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts