$[$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:

Additional information about the company follows:

a$.$ Rims require $$12$ in direct materials per unit, and Posts require $$8.$

b$.$ The direct labor wage rate is $$15$ 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:

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