Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow:

	Direct Labor-Hours per unit	Annual Production
Rims	0.60	22,000 units
Posts	0.20	80,000 units

Additional information about the company follows:

1. Rims require $14 in direct materials per unit, and Posts require $10.
2. The direct labor wage rate is $15 per hour.
3. Rims are more complex to manufacture than Posts and they require special equipment.
4. The ABC system has the following activity cost pools:

		Estimated Activity
Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Rims	Posts	Total
Machine setups	Number of setups	$	27,200	120	280	400
Special processing	Machine-hours	$	130,400	5,000	0	5,000
General factory	Direct labor-hours	$	1,056,000	5,000	61,000	66,000

Required:

1. Compute the activity rate for each activity cost pool. (Round your answers to 2 decimal places.)

Machine setup ________ Per setup

Special Processing _____ Per HM

General Factory ______ Per DLH

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_____

Thank you!