Exercise 4-3 (Static) 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 $ 40.00 per setup Machine setups Production orders $160.00 per order Shipments $ 120.00 per shipment General factory $ 4.00 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 Direct labor-hours Machine-hours Machine setups Production orders. Shipments Activity Rates $ 7.00 per direct labor-hour $ 3.00 per machine-hour Unit product cost J78 Total Expected Activity J78 1,000 3,200 5 5 10 B52 40 30 B52 1 1 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 $ 6.50 $ 3.75 4,000 B52 $ 31.00 $ 6.00 100

Exercise 4-3 (Static) Compute ABC Product Costs [LO4-3] Lamer Corporation is a diversified manufacturer of industrial goods. The company's octivity-based costing system contains the following six activity cost pools and activity rates: Cost and octlvily dota hove been supplled for the following products: Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2