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 22,000 units 79,000 units 0.70 Rims Posts 0.70 Additional Information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $14. 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: Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours direct labor-hours Estimated Activity Estimated Overbead Cast Riina Posts $ 27,650 80 120 $ 119,290 1.000 0 $ 616,000 15.400 55,300 Total 200 1,000 70.700 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.) Unit product cost of Rims Unit product cost of Posts