3 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 $ 4.00 per direct labor-hour $ 7.00 per machine-hour $ 80.00 per setup $ 100.00 per order $ 100.00 per shipment $ 7.00 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 Number of units produced per year Total Expected Activity J78 B52 Direct labor-hours 1,400 50 Machine-hours 3,900 50 Machine setups 7 1 Production orders 7 1 8 1 J78 $ 2.50 $ 4.00 B52 $ 21.00 2,000 $ 8.00 100 Shipments Required: 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