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 0.30 0.50 Rims Posts Annual Production 27,000 units 75,000 units Additional information about the company follows: a. Rims require $12 in direct materials per unit, and Posts require $10. 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: Estimated Activity Estimated Overhead Activity Cost Pool Activity Measure Cost 30,000 Machine setups Number of setups $ 121,500 Special processing Machine-hours $ Rims 100 Posts 50 Total 150 6,000 0 6,000 d. The ABC system has the following activity cost pools: Estimated Activity Estimated Total Overhead Activity Cost Pool Activity Measure Cost Rims Posts 30,000 Machine setups Number of setups $ 100 50 121,500 Special processing Machine-hours $ 6,000 0 756,000 General factory Direct labor-hours $ 9,000 45,000 150 6,000 54,000 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculation. Round your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts