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Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor-Hours Annual per unit Production 0.30 27,000 unlen Pouts 75,000 units Additional Information about the company follows: a. Rims require $12 in direct materials per unit, and Posts require $10. b. The direct labor wage rate is $20 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 Ativity Cont Pool Activity Measure Cont Total Machine Gotupa Number of Gotupi $ 30,080 100 50 150 Special processing Machine-hours $ 121,500 6,000 6.900 General factory Direct labor-hours $ 756,600 9,800 45,000 34,000 Exercise 4-8 Part 2 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 cont of Rims 28.84 Unit product cost of Posts 27.20