Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Annual Production Rims Posts 20,000 units 80,000 units Additional information about the company follows Rims require $17 in direct materials in unit, and Posts require $10. D The direct labor cost is $6.40 per unit for rims, and $3.20 per unit for posts. The ABC system has the following activity cost pools: Activity Cost Pool (and activity measure) Estimated Activity Overhead Cost Rims Posts Total Machine setups (number of setups) Special processing (machine-hours) General factory (direct labor-hours) Required: $21,600 $180,000 100 80 180 4,000 0 4,000 $288,000 8,000 16,000 24,000 a) Compute the activity rate for each activity cost pool. b) Compute the manufacturing overhead cost per unit for Rims. c) Determine the unit product cost of Rims according to the ABC system.