ces 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 Cost Pool Labor-related Machine-related Activity Rates $ 7.00 per direct labor-hour $ 4.00 per machine-hour Machine setups $ 50.00 per setup Production orders $ 100.00 per order Shipments $ 150.00 per shipment General factory $ 4.00 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 Direct labor-hours Machine-hours Machine setups Production orders Shipments Unit product cost Total Expected Activity J78 J78 1,000 2,000 658 B52 20 50 B52 333 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 $ 3.00 $ 3.00 2,000 B52 $ 20.00 $ 6.00 100

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: Cost and activity data have been supplied for the following products: Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)