Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Cost and activity data have been supplied for the following products: Activity Rates $8.00 per direct labor-hour $9.00 per machine-hour $ 80.00 per setup $200.00 per order $190.00 per shipment $9.00 per direct labor-hour Direct materials cost per unit Direct labor cost per unit Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 1,100 2,300 5 4 12 B52 30 30 2 2 2 378 $7.50 $ 4.50 1,000 Required: Compute the unit product cost of each product listed above. B52 $ 44.00 $ 4.00 400