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 Activity Rates Labor-related $ 8.00 per direct labor-hour Machine-related $ 7.00 per machine-hour Machine setups $50.00 per setup Production orders $ 100.00 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 $ 3.00 $ 4.50 1,000 B52 $35.00 $ 5.00 100 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,200 5a 3,000 40 7 4 9 4 Check my Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit B52 $35.00 Direct labor cost per unit $ 4.50 Number of units produced per year $ 5.00 1,000 100 Direct laber-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 852 1,200 50 40 7 4 3 4 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places) J78 B52 Unit product cost