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 3 8.00 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 $ 7.20 400 M67 $212.00 $ 4.50 4,000 Total Expected Activity K425 160 200 M67 1,000 3,000 Direct labour-hours Machine-hours Machine setups Production orders Shipments 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