Attrax Corporation makes two products: titanium rims and posts. Data regarding the two products follow:

	Direct Labour- Hours per Unit	Annual Production
Rims	0.71	25,000	units
Posts	0.29	92,000	units

Additional information about the company follows:

1. Rims require $19 in direct materials per unit, and posts require $13.
2. The direct labour wage rate is $22 per hour.
3. Rims are more complex to manufacture than posts, and they require special equipment.
4. The ABC system has the following activity cost pools:

	Activity Measure	Activity
Activity Cost Pool		Estimated Overhead Cost	Rims	Posts	Total
Machine setups	Number of setups	$24,400	110	90	200
Special processing	Machine-hours	$206,800	4,400	0	4,400
General factory	Direct labour-hours	$562,800	13,200	27,000	40,200

What is the unit cost for Posts according to the ABC system, including direct materials and direct labour?

Select one:

a. $33.55

b. $23.61

c. $35.00

d. $48.61