Exercise $4-8($Algo$)$ Computing ABC Product Costs $[$LO$4-2,$ LO$4-3]$

$[$The following information applies to the questions displayed below.$]$

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 $$14$ in direct materials per unit, and Posts require $$10.$

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:

Exercise $4-8($Algo$)$ Part $2$

Determine the unit product cost of each product according to the ABC system.

Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.