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 0.70 0.60 Annual Production 20,000 units 84,000 units Rims Posts Additional information about the company follows: a. Rims require $16 in direct materials per unit, and Posts require $12. 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 Estinated Overhead Activity Cost Pool Machine setups Special processing General factory Total Activity MeasureCost Number of setups 28,560 Machine-hours Direct labor-hours 680,000 10,000 30,000 40,000 Rims 80 Posts 130 210 0 6,000 s 159,600 6,000 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 340,480.00 Unit product cost of Posts 187,680.00 Privott Inc., manufactures and sells two products: Product Z9 and Product NO. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product z9 Product NO Total $339,018 7,900 Labor-related DLHS 4,500 1,250 12,400 2,400 Product testing Order size tests 53,247 1,150 478,608 5,500 5,800 11,300 $870,873 The activity rate for the Labor-Related activity cost pool under activity-based costing is Multiple Choice $42.60 per DLH $362.86 per DLH $46.30 per DLH $27.34 per DLH data from its activity-based costing system: Estimated Overhead Activity Cost Pools Assembly Cost Expected Activity $514,520 52,000 machine-hours 62,263 1,900 orders 85,589 1,910 inspection-hours Processing orders Inspection Data concerning the company's product L19B appear below: Annual unit production and sales 590 Annual machine-hours 1,150 230 Annual number of orders Annual inspection hours Direct materials cost 180 $53.74 per unit $26.45 per unit Direct labor cost According to the activity-based costing system, the unit product cost of product L198 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $80.19 per unit $122.66 per unit $125.91 per unit $69.11 per unit Belsky Corporation has provided the following data from its activity-based costing system: Estimated Overhead Activity Cost Pools Assembly Cost Expected Activity $968,150 67,000 machine-hours Processing orders 92,625 1,900 orders Inspection $132,060 1,860 inspection-hours The company makes 440 units of product 019S a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per yea. The products direct materials costis $35.96 per unit and its direct labor cost is $2970 per unit According to the activity-based costing system, the unit product cost of product 019S is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $94.97 per unit $65.66 per unit $93.35 per unit $85.45 per unit