[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:

a. Rims require $14 in direct materials per unit, and Posts require $11.

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:

		Estimated Activity
Activity Cost Pool	Activity Measure	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	7,000	29,000	36,000

Required:
1.	Compute the activity rate for each activity cost pool. (Round your final answers to 2 decimal places.)

2.	Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculation. Round your final answers to 2 decimal places.)