Exercise 4-3 Compute ABC Product Costs (L04-3] 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 $ 10.ee per direct labor-hour Machine-related $ 10.00 per machine-hour Machine setups $ 60.ee per setup Production orders $ 1ee.ee per order Shipments $ 180.00 per shipment General factory $ 10.ee per direct labor-hour 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 3.00 5.00 2, BS2 $ 46.00 $5.00 200 Direct labor-hour's Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 50 2,000 30 3 2 4 2 5 2 Required: Compute the unit product cost of each oroduct listed abowe (Do not round Intermediate calculations. Round vour answers to 2