[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	Annual Production
Rims	0.40	20,000 units
Posts	0.20	80,000 units

Additional information about the company follows:

Rims require $17 in direct materials per unit, and Posts require $10.

The direct labor wage rate is $16 per hour.

Rims are more complex to manufacture than Posts and they require special equipment.

The ABC system has the following activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Activity
		Estimated Overhead Cost	Rims	Posts	Total
Machine setups	Number of setups	$ 21,600	100	80	180
Special processing	Machine-hours	$ 180,000	4,000	0	4,000
General factory	Direct labor-hours	$ 288,000	8,000	16,000	24,000

Unit product cost of Rims=