Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor- Hours per unit 0.60 0.60 Annual Production 26,000 units 84,000 units Rima Ponta Additional information about the company follows: a. Rims require $17 in direct materials per unit, and Posts require $14 b. The direct labor wage rate is $20 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 setup Special procenning General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Activity Estimated Overhead Cost Rim Posts 5. 39, 480 80 320 $ 146,160 3.000 0 $ 1,092,000 15,600 50,400 Total 400 3,000 66,000 Required: 1. Compute the activity rate for each activity cost pool (Round your answers to 2 decimal places.) Activity Rate per setup Activity Cost Pool Machine setups Special processing General factory per MH per DLH