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 $ 5.00 per direct labor-hour Machine setups Production orders Shipments General factory Cost and activity data have been supplied for the following products: Direct labor-hours $ 4.00 per machine-hour $ 60.00 per setup $ 100.00 per order $ 120.00 per shipment $ 4.00 per direct labor-hour Direct materials cost per unit Direct labor cost per unit Number of units produced per year Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 1,200 2,800 7 7 5 B52 40 20 +++ 378 $ 3.50 $ 3.75 2,000 B52 $ 20.00 $9.00 400 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)