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 $$20$ in direct materials per unit, and Posts require $$18.$

b$.$ The direct labor wage rate is $$16$ 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:

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.$)$