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 ty Rates Labor-related Machine-related Hachine setups Production orders 100.00 per order Shipments General factory 7.00 per direct labor-hour S 7.00 per direct labor-hour $ 7.00 per machine-hour nts 40.00 per setup eBook Hint Print 100.00 per shipment Cost and activity data have been supplied for the following products 378 B52 s 5.00 $34-00 Direct materials cost per unit Direot labor cost per unit Number of units produced per year 4.50 5.00 5,000 200 Total Expected Activity 378 1,200 3,200 B52 50 20 Direct labor-hours Machine setups Production orders Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 3 $ 7.00 per direct labor-hour Labor-related Machine-related7.00 per machine-hour Machine setups Production orders 100.00 per order Shipments General factory 40.00 per setup s 100.00 per shipment s 7.00 per direct labor-hour 10 points 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 $ 5.00 $34.00 s 4.50 5.00 200 Hint 5,000 Print Total Expected 378 1,200 3,200 352 50 20 Direct labor-hours Machine setups Production orders Shipmentrs Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Unit product cost