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 Rins Posts Direct Labor- Hours per unit 0.40 0.70 Annual Production 18,000 units 77,000 units Additional information about the company follows a. Rims require $14 in direct materials per unit, and Posts require $11. 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 Activity Measure Number of setups Machine-hours Estimated Overhead Cost. Rims Posts Total $30,030 $147,840 120 2,000 80 200 0 2,000 Direct labor-hours $576,000 7,200 53,900 61,100 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 per DLH