nces Required information Exercise 4-8 (Algo) Computing ABC Product Costs [LO4-2, LO4-3] [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: Rims Posts: Direct Labor- Hours per unit 0.40 0.60 Annual Production 26,000 units 88,000 units Additional information about the company follows: a. Rims require $20 in direct materials per unit, and Posts require $18. b. The direct labor wage rate is $18 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: Activity Cost Pool Machine setups Special processing General factory Fusssico 4.9 (Alan) Part 2 Estimated Activity Activity Measure: Number of setups Machine-hours Direct labor-hours Estimated Overhead Cost $20,160 Rins Posts Total 1101 90 $164,560 2,000 0 200 2,000 $780,000 10,400 52,800 63,200