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 Annual Production 29,000 units 86,000 units Labor-Hours Rims Posts per unit 0.30 0.20 Additional information about the company follows a. Rims require $18 in direct materials per unit, and Posts require $14 b. The direct labor wage rate is $16 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 Estimated Overhead Cost $ 42,140 $131,580 Activity Measure Rims Posts Activity Cost Pool Machine setups Special processing Total 100 2,000 100 0 200 2,000 87,000 Number of setups Machine-hours 1,479,000 General factory Direct labor-hours 9,000 78,000