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 $ 7.00 per direct labor-hour $ 3.00 per machine-hour $ 40.00 per setup $160.00 per order $120.00 per shipment $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year J78 B52 $ 6.50 $31.00 $ 3.75 $ 6.00 4,000 100 Total Expected Activity B52 J78 1,000 3,200 40 30 - Direct labor-hours Machine-hours Machine setups Production orders Shipments - - Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost