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-related Machine setups Activity Rates $ 8.00 per direct labor-hour $ 7.00 per machine-hour $ 50.00 per setup Production orders $ 180.00 per order Shipments $ 190.00 per shipment General factory $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year 378 852 $ 3.88 $ 4.50 1,000 $35.00 $5.00 100 Total Expected Activity 378 852 Direct labor-hours 1,200 Machine-hours 3,000 7 Machine setups Production onders Shipments Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) J78 862 Unit product cost