2 10 points eBook Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 6.00 per direct labor-hour $ 10.00 per machine-hour $ 50.00 per setup $ 100.00 per order $ 120.00 per shipment $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: Hint Direct materials cost per unit Direct labor cost per unit Number of units produced per year Ask Total Expected Activity J78 B52 Direct labor-hours 1,400 30 Print Machine-hours 2,400 30 Machine setups 8 1 Production orders 8 1 Shipments 6 1 References Required: 378 B52 $ 4.50 $ 26.00 $ 5.00 2,000 $ 6.00 100 Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 B52 Unit product cost