Direct Labor-Hours per unit 0.80 0.60 Rims Posts Annual Production 19,000 units 86,000 units Additional Information about the company follows: a. Rims require $13 in direct materials per unit, and Posts require $9. b. The direct labor wage rate is $15 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 Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $39.560 $ 140, 180 $ 532,000 Ris ABO 2,000 3.000 Posts 120 Total 200 2.000 38,000 35.000 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 cost of Rims Unit product cost of Posts