3 10 points eBook Hint Print References 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 $ 7.00 per direct labor-hour $ 4.00 per machine-hour $ 50.00 per setup 100.00 per order 150.00 per shipment 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit J78 $ 3.00 $ 3.00 B52 $ 20.00 2,000 $ 6.00 100 Number of units produced per year Total Expected Activity J78 B52 Direct labor-hours 1,000 Machine-hours 2,000 Machine setups Production orders Shipments 00333 658 20 50