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 Annual Production 26,880 units 88,608 units Additional information about the company follows: a. Rims require $20 in direct materials per unit, and Posts require $18. b. The direct labor wage rate is $18 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: Rims Posts Direct Labor- Hours per unit 8.40 0.60 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Activity Estimated Overhead Cost Rins Posts $ 28, 160 110 90 $164,560 2,000 $ 780,000 10,400 52,800 Total 200 2,000 63,200 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Rour your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts