[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:

Additional information about the company follows:

a. Rims require $14 in direct materials per unit, and Posts require $10.

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:

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.)

Annual Production 22,000 units 80,000 units Labor-Hours Rims Posts per unit 0.60 0.20