4-3

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	Activity Rates
Labor-related	$ 5.00	per direct labor-hour
Machine-related	$ 6.00	per machine-hour
Machine setups	$ 40.00	per setup
Production orders	$ 100.00	per order
Shipments	$ 120.00	per shipment
General factory	$ 6.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78	B52
Direct materials cost per unit	$ 6.00	$ 26.00
Direct labor cost per unit	$ 5.00	$ 6.00
Number of units produced per year	1,000	100

	Total Expected Activity
	J78	B52
Direct labor-hours	1,300	40
Machine-hours	2,200	30
Machine setups	5	2
Production orders	7	2
Shipments	6	2

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

\begin{tabular}{|l|l|l|} \hline & 78 & B52 \\ \hline Unit product cost & \\ \hline \end{tabular}