Lamer 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-related3.00 per machine-hour Machine setups 40.00 per setup Production orders $160.e0 per order Shipments General factory 4.00 per direct labor-hour Activity Rates $ 7.e0 per direct labor-hour $120.8e per shipment Cost and activity data have been supplied for the following products: 378 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 6.5e $31,ee $ 3.75 $ 6.80 4,880 100 Total Expected Activity Direct labor-hours Machine-hours Machine setups Production orders 378 1,800 3,20e B52 40 30 378 852 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 6.58 $31.00 3.75 $ 6.0e 4,8081ee Total Expected Activity 378 1,eee 3,2 B52 40 Direct labor-hours Machine-hours Machine setups Production orders Shipments 1e Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 78 B52 Unit product cost