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 Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 4.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $ 200.00 per order $ 190.00 per shipment $ 8.00 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 5.00 4.25 1,000 852 $ 46.00 $ 5.00 200 nces Direct labor-hours Machine-hours Machine setup Production orders Shipments Total Expected hetivity 378 1,300 50 2,600 40 7 8 4 12 4 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