Klumper 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 $ 6.00 per direct labor-hour Machine related $ 4.00 per machine-hour Machine setups $ 50.00 per setup Production orders $ 90.00 per order Shipments $ 14.00 per shipment General factory $ 9.00 per direct labor-hour Cost and activity data have been supplied for the following products: K425 M67 Direct materials cost per unit $13.00 $ 56.00 Direct labor cost per unit $5.60 $3.50 Number of units produced per year 200 2,000 Total Expected Activity K425 M67 Direct labor-hours 80 500 Machine-hours 100 1,500 Machine setups 1 4 Production orders 1 4 Shipments 1 10 Required: Compute the unit product cost of each product listed above