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	$	7.00	per direct labor-hour
Machine-related	$	4.00	per machine-hour
Machine setups	$	50.00	per setup
Production orders	$	100.00	per order
Shipments	$	150.00	per shipment
General factory	$	4.00	per direct labor-hour

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

	J78		B52
Direct materials cost per unit	$	3.00	$	20.00
Direct labor cost per unit	$	3.00	$	6.00
Number of units produced per year		2,000		100

	Total Expected Activity
	J78		B52
Direct labor-hours	1,000		20
Machine-hours	2,000		50
Machine setups	6		3
Production orders	5		3
Shipments	8		3

Required:

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

	J78	B52
Unit product cost