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 0.40 0.20 Annual Production 20,000 units 80,000 units Rims Posts Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $10. 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 Posts Activity Cost Pool Machine setups Special processing General factory 80 Estimated Overhead Cost $ 21,600 $ 180,000 $ 288,000 Activity Measure Number of setups Machine-hours Direct labor-hours Rims 100 4,000 8,000 0 16,000 Total 180 4,000 24,000 Required: 1. Compute the activity rate for each activity cost pool. Activity Cost Pool Machine setups Special processing General factory Activity Rate per setup per MH per DLH