Exercise 3-3 Compute ABC Product Costs [LO3]

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	Activity Rates
Labor-related	$	7.20	per direct labor-hour
Machine-related	$	3.71	per machine-hour
Machine setups	$	36.00	per setup
Production orders	$	180.00	per order
Shipments	$	132.00	per shipment
General factory	$	4.66	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78		B52
Direct materials cost per unit	$	5.52	$	25.94
Direct labor cost per unit	$	4.89	$	5.50
Number of units produced per year		3,700		70

	Total Expected Activity
	J78		B52
Direct labor-hours	910		40
Machine-hours	3,100		32
Machine setups	7		1
Production orders	6		1
Shipments	12		1

Required:

Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)

	J78	B52
Unit product cost	$	$
PLEASE SHOW ALL WORK DONE, INCLUDING CALCULATIONS, TO RECEIVE FULL POINTS.