4 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 4 points Machine setups Skipped Production orders Book H Print References Shipments General factory Activity Rates $7.00 per direct labor-hour $7.00 per machine-hour $40.00 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 378 $ 5.00 $ 4.50 852 $34.00 $5.00 5,000 200 Total Expected Activity 378 B52 Direct labor-hours 1,200 50 Machine-hours 3,200 201 Machine setups 5 3 Production orders 7 5 3 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)