Activity Cost Pool Activity Rates Labor-related $ 7.00 per direct labor-hour Machine-related $ 7.00 per machine-hour Machine setups $ 30.00 per setup Production orders $ 200.00 per order Shipments $140.00 per shipment General factory $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 Direct materials cost per unit $ 5.50 B52 $32.00 Direct labor cost per unit $ 4.75 $ 9.00 Number of units produced per year. 4,000 100 Total Expected Activity J78 B52 Direct labor-hours 1,200 30 Machine-hours 2,200 50 Machine setups 6 1 Production orders. 5 1 Shipments 7 1 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