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 Annual per unit Production 0.80 19,000 units 0.60 86,000 units Rims Posts Additional information about the company follows: a. Rims require S13 in direct materials per unit, and Posts require $9. 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 Activity Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $ 39,560 $ 140, 180 $532,000 Rims 80 2,000 3,000 Posts 120 0 35,000 Total 200 2,000 38,000 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.) Unit product cost of Rims Unit product cost of Posts