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 Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 8.00 per direct labor-hour $ 7.00 per machine-hour 50.00 per setup $100.00 per order $190.00 per shipment $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products B52 $ 3.00 35.00 $ 4.50 5.00 100 J78 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 1,000 Total Expected Activity B52 1,200 50 40 4 4 4 J78 Direct labor-hours Machine-hours Machine setups Production orders Shipments 3,000 7 Required Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost