[The following information applies to the questions displayed bolow.] 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 $15 in direct materials per unit, and Posts require $12. b. The direct labor wage rate is $16 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 calculations. Round your final answers to 2 decimal places.)