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: 10 points Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 5.00 per direct labor-hour $ 10.00 per machine-hour $ 30.00 per setup $ 200.00 per order $ 140.00 per shipment $ 10.00 per direct labor-hour Skipped Cost and activity data have been supplied for the following products: eBook Direct materials cost per unit Direct labor cost per unit Number of units produced per year J78 $ $ 5.50 $ 4.25 2,000 B52 $20.00 $ 7.00 200 Hint Print Total Expected Activity J7B B52 1,500 50 2,600 30 6 1 B 1 B 1 1 Direct labor-hours Machine-hours Machine setups Production orders Shipments References 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