Exercise 3-3 Compute ABC Product Costs [LO3-3]

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	$	5.00	per direct labor-hour
Machine-related	$	6.00	per machine-hour
Machine setups	$	40.00	per setup
Production orders	$	100.00	per order
Shipments	$	120.00	per shipment
General factory	$	6.00	per direct labor-hour

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

	J78		B52
Direct materials cost per unit	$	6.00	$	26.00
Direct labor cost per unit	$	5.00	$	6.00
Number of units produced per year		1,000		100

	Total Expected Activity
	J78		B52
Direct labor-hours	1,300		40
Machine-hours	2,200		30
Machine setups	5		2
Production orders	7		2
Shipments	6		2

Required:

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