The following information applies to the questions displayed belowJ Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Annual Production 21,000 units 80,000 units Labor-Hours Rims Posts per unit 0.30 0.80 Additional information about the company follows: a. Rims require $13 in direct materlals per unit, and Posts require $9 b. The direct labor wage rate is $19 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 28,800 $128,800 Total Activity Cost Pool Machine setups Special processing General factory Activity Measure Rims Posts Number of setups Machine-hours 110 0 200 4,000 90 4,000 1,008,000 Direct labor-hours 3,000 60,000 63,000 7 value 10.00 points Required 1. Compute the activity rate for each activity cost pool. (Round your final answers to 2 decimal places.) Activity Cost Pool Activity Rate Machine setups $ 144.00 per setup Special processing $ 32.20 per MH General factory 16.00 per DLH