Exercise 4-3 Compute ABC Product Costs (L04-3) Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 8.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $ 100.00 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 $ $ J78 7.50 3.50 2,000 B52 $47.00 $10.00 100 Total Expected Activity J78 B52 1,300 2,800 Direct labor-hours Machine-hours Machine setups Production orders Shipments