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 $ 4.00 per direct labor-hour Machine-related $ 8.00 per machine-hour Machine setups $ 40.00 per setup Production orders $ 200.00 per order Shipments $ 190.00 per shipment General factory $ 8.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit $ 5.00 $ 46.00 Direct labor cost per unit $ 4.25 $ 5.00 Number of units produced per year 1,000 200 Total Expected Activity J78 B52 Direct labor-hours 1,300 50 Machine-hours 2,600 40 Machine setups 7 4 Production orders 8 4 Shipments 12 4 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)