Exercise 4-3 (Algo) Compute ABC Product Costs [LO4-3) 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 57.00 per machine-hour Machine setups $ 80.00 per setup Production orders 5 100.00 per order Shipments $ 100.00 per shipment General factory 3 7.00 per direct labor hour Cost and activity data have been supplied for the following products. inces Direct materials cost per unit Direct labor cost per unit Number of units produced per year 370 $ 2.50 $9.00 2,000 B52 $ 21.00 $ 8.00 100 2 Total Expected Activity 078 052 1,400 so 3,900 Direct laborehours Machine-hour Machine setup Production ordero Shirts 3 Required: Compute the unit product cost of each product listed above (Do not round Intermediate calculations. Round your answers to 2 decimal places) 378 352 Unit product cost