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 Labor-related Machine- related Machine setups Production orders Activity Rates $ 8.00 per direct labor- hour $9.00 per machine-hour $ 80.00 per setup $ 200.00 per order Shipments $ 190.00 per shipment General factory $ 9.00 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 378 B52 $ 7.50 $ 4.50 44.00 $ 4.00 1,000 400 Total Expected Activity 378 B52 Direct labor- 1,100 30 hours Machine-hours 2,300 30 Machine setups 5 Production orders 4 12 222 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 852 Unit product cost