B Book Hint 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 Coat Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $10.00 per direct labor-hour $ 6.00 per machine-hour $80.00 per setup $ 200.00 per order $ 200.00 per shipment $ 6.00 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 378 B52 $ 2.50 $ 5.00 4,000 $ 34.00 $ 10.00 200 Number of units produced per year Print Total Expected Activity 378 8521 rences Direct labor-hours 1,100 30 Machine-hours 2,300 40. Machine setups 2 Production orders 3 2 Shipments 5 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 852 Unit product cost