Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 6.00 per direct labor-hour $ 10.00 per machine-hour $ 50.00 per setup $ 100.00 per order $ 120.00 per shipment $ 10.00 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 4.50 5.00 2,000 B52 $26.00 $ 6.00 100 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,400 30 2,400 30 8 1 8 1 6 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calcula decimal places.) J78 B52 Unit product cost