arner 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	$	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		B52
Direct materials cost per unit	$	5.50	$	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.

Unit Product cost:

J78 ______

B52 ______