[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	18,000 units
Posts	0.70	77,000 units

Additional information about the company follows:

1. Rims require $14 in direct materials per unit, and Posts require $11.
2. The direct labor wage rate is $15 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. 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	$ 30,030	120	80	200
Special processing	Machine-hours	$ 147,840	2,000	0	2,000
General factory	Direct labor-hours	$ 576,000	7,200	53,900	61,100