Klumper Corporation is a diversified manufacturer of Industrial goods. The company's ABC system has the following six activity cost pools and activity rates Activity Cost Pool Labour related Machine related Machine setups Production orders Shipments General factory Activity Rates $18.00 per direct labour-hour 18.00 per machine-hour 50.00 per setup 120.00 per order 18 00 per shipment 38.00 per direct labour-hour Cost and activity data have been supplied for the following products Direct materials cost per unit Direct labour cost per unit Number of units produced per year K425 $126 00 $ 11 50 400 M67 $212 00 $ 720 4,000 Total Expected Activity K425 M67 160 1,000 200 3 6 3 6 3 20 Direct labour-hours Machine-hours Machine setups Production orders Shipments 3,000 Required: cost per unit Direct labour cost per unit Number of units produced per year $126.00 $ 11.50 400 $212.00 $ 7.20 4,000 57 22 ok Direct labour-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity K425 M67 160 1,000 200 3,000 B 6 3 6 3 20 Required: Compute the unit product cost of each of the products listed above (Round your answers to 2 decimal places.) K425 M67 Unit product cost