Exercise 4-3 Compute ABC Product Costs [LO4-3) Laner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 7.00 per direct labor--hour $ 3.00 per machine-hour $ 40.00 per setup s 160.00 per order $ 120.00 per shipment $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products B52 $31.00 $ 6.00 100 J78 6.50 $ 3.75 4,000 Direct materials cost per unit Direct labor cost per unit Number of units produced per year Total Expected Activity J78 1,000 3,200 852 40 Direct labor-hours Machine-hours Machine setups Production orders hipments 30 1 5 1 10 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to decimal places.) Answer is complete but not entirely correct. J78 B52 Unit product cost $ 15.00 47.00