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 Machine setups Production orders Shipments $ 130.00 per shipment Ceneral 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 Activity Rates $9.00 per direct labor-hour per machine-hour $ 4.00 $70.00 per setup $ 200.00 per order Unit product cost Total Expected Activity 376 378 1,500 2,400 3 4 852 50 50 B52 2 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 378 $ 4.50 $ 3.25 4,000 852 $ 46.00 $ 4.00 500