EXERCISE 3-3 Compute ABC Product Costs [LO3-3] Lamer 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 $7.00 per direct labor-hour $3.00 per machine-hour Machine setups $40.00 per setup $160.00 per order $120.00 per shipment Shipments. General factory $4.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 $31.00 $6.00 Direct materials cost per unit. .. . . . . . Direct labor cost per unit.. . . . . . Number of units produced per year... $6.50 $3.75 4,000 100 Total Expected Activity B52 40 J78 1,000 3,200 5 30 Machine setups Production orders 10 Required: Compute the unit product cost of each product listed above