Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Hours per unit 0.30 0.50 Annual Production 26,000 units 70,000 units Rims Posts Additional information about the company follows: a. Rims require $15 in direct materials per unit, and Posts require $11. 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 $ 32,900 $ 114,800 $ 1,404,000 Rims 60 4,000 7,800 Posts 140 0 35,000 Total 200 4,000 42,800 xercise 4-8 (Algo) Part 2 . Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round our final answers to 2 decimal places.) Unit product cost of Rims Jnit product cost of Posts