3. value 10.00 points Larner Corporation is a diversified manufacturer of industrial goods. The com 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 10.00 per direct labor-hour $ 10.00 per machine-hour $ 70.00 per setup $100.00 per order $190.00 per shipment 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 6.00S 41.00 S 5.00 S 9.00 100 1,000 Total Expected Activity J78 B52 130040 4,000 30 Direct labor-hours Machine-hours Machine setups Production orders Shipments