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 Activity Rates $ 7.00 per direct labor-hour $ 3.00 per machine-hour Machine setups $ 40.00 per setup Production orders Shipments General factory $ 160.00 per order $ 120.00 per shipment $ 4.00 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 378 $ 6.50 $ Number of units produced per year 3.75 4,000 B52 $31.00 $ 6.00 100 Total Expected Activity 378 852 Direct labor-hours 1,000 40 Machine-hours 3,200 30 Machine setups 5 1 Production orders. Shipments 5 10 1 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 852 Unit product cost