$\backslash$table$[[,$Direct Labor$-,$Annual$],[$Hours per unit,Production,$],[$Rims$,0\mathrm{.}70,26,000$ units$],[$Posts$,0\mathrm{.}80,90,000$ units$]]$

Additional information about the company follows:

a$.$ Rims require $$14$ in direct materials per unit, and Posts require $$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:

$\backslash$table$[[,,$Estimated Activity$],[,$Estimated,,,,,$],[$Activity Cost Pool,Activity Measure,Overhead Cost,Rims,Posts,Total,$],[$Machine setups,Number of setups,$$33,300,70,230,300,],[$Special processing,Machine$-$hours,$$172,800,3,000,0,3,000,],[$General factory,Direct labor$-$hours,$$858,000,18,200,72,000,90,200,]]$

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.