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 Machine-related $ 8.00 per direct labor-hour $ 9.00 per machine-hour $ 50.00 per setup Machine setups Production orders $100.00 per order Shipments General factory $180.00 per shipment $ 9.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 $ 4.50 $45.00 $ 4.75 4,000 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $10.00 500 Total Expected Activity 178 B52 Direct labor-hours Machine-hours 900 50 2,900 20 Machine setups 4. Production orders 8 4 Shipments 12 4 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