RS Posts Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow Direct Labor- Annual Hours per unit Production 0.80 29,000 units 0.80 73,000 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 $16 per hour. Rims are more complex to manufacture than Posts and they require special equipment d. The ABC system has the following activity cost pools: Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Activity Estimated Overhead Cost Rims Posts $ 34,310 100 100 $ 113, 150 1,000 $ 1,218,000 23,200 58,400 Total 200 1.000 81,600 Exercise 4-8 (Algo) Part 2 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