$[$The following information applies to the questions displayed below.$]$

Performance Products Corporation makec$$two products, titanium Rims and Posts. Data regarding the two products follow:

$\backslash$table$[[$Direct Labor$-,$Annual,$],[$Hours per unit,Production,$],[$Rims$,0\mathrm{.}30,21,000$ units$],[$Posts$,0\mathrm{.}80,80,000$ units$]]$

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:

$\backslash$table$[[$tivity$,$Activity Measure,Estimated Activity$],[\backslash$table$[[$Estimated$],[$overhead Cost$]],$s$,$osts,Total$],[$Number of setups,$$28,800,90,110,200],[$Special processing,Machine$-$hours,$$128,800,4,000,0,4,000],[$General factory,Direct labor$-$hours,$$1,008,000,6,300,64,000,70,300]]$

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.$)$

$\backslash$table$[[$Unit product cost of Rims$],[$Unit product cost of Posts$]]$