[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 28,000 units 76,000 units Rims Posts 0.30 0.60 Additional information about the company follows: a. Rims require $17 in direct materials per unit, 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 Estimated Overhead Cost $30,400 Activity Measure Rims Total Activity Cost Pool Machine setups Special processing Posts 120 145,160 2,000 728,000 9,000 Number of setups Machine-hours 280 0 400 2,000 47,000 56,000 General factory Direct labor-hours