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 M67 $126.00 $212.00 $ 11.50 $ 7.20 400 4,000 Direct labour-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity K425 167 160 1,00 200 3,000 3 6 3 6 3 20 Direct labour-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity K425 M67 160 1,000 289 3,000 3 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