tion makes two products, titanium Rims and Posts. Data regardng the two ormance per unk 80,000 units Additional information about her company follows a Rms require $14 drea materials per unit, and Posts require S10 The direct labor wage rate is$15 per hour ex to manufacture than Posts and they require special equipment Rims are more compl d The ABC sysmem has the following activity cost pools Estimated Es)mated Activity Measure 27,200 Machine setups Number of setups Special processing Machine hours $130.400 1,056,000 5000 E1000 66.000 Direct labor hou