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 0.80 Annual Production 21,000 units 80,000 units Rims Posts Additional information about the company follows: a. Rims require $13 in direct materials per unit, and Posts require $9. b. The direct labor wage rate is $19 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 $ 28,800 $ 128,800 $1,008,000 Rims 90 4,000 3,000 Posts 110 0 60,000 Total 200 4,000 63,000 Activity Cost Pool Machine setups Special processing General factory Activity Rate $ 144.00 per setup $ 32.20 per MH $ 16.00 per DLH 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