Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: DirectLabor-Hoursper unitAnnualProduction Rims0.40  19,000 units   Posts0.20  82,000 units  Additional information about the company follows:a. Rims require $16 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 Activity MeasureEstimatedOverheadCostRimsPostsTotal Machine setups Number of setups$25,000  92  80  172   Special processing Machine-hours$180,000  3,900  0  3,900   General factory Direct labor-hours$289,000  7,600  16,400  24,000  I figured out the activity rate for each activity cost pool, which is:Machine Setups: 145.35/setupSpecial processing: 46.15/MHGeneral Factory: 12.04/DLHNow, i need to determine the unit product cost of each product according to the ABC system of the following: Unit product cost of Rims Unit product cost of Posts