/The following information applies to the questions displayed below.] Performance Products Corporation makes two products, titanlum Rims and Posts. Data regarding the two products follow: Direct Labor-Hours Annual Production Rims Posts per unlt 0.20 0.70 21,000 units 79,000 units Additional Information about the company follows: a. Rims require $19 In direct materlals per unlt, and Posts require $15. 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 Estlmated Overhead Total Cost $34,760 Activity Cost Pool Machlne setups Special processing General factory Activity Measure Rims Posts Number of setups Machine-hours Direct labor-hours 200 1,000 $ 819,000 9.000 54,000 63,000 110 $136,670 1000 90 0 value: 5.00 points 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.) Unit product cost of Rims Unit product cost of Posts