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 Production orders Shipments General factory Activity Rates $ 5.00 per direct labor-hour $ 6.00 per machine-hour $ 40.00 per setup $ 100.00 per order $ 120.00 per shipment $ 6.00 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 $ $ 178 6.00 5.00 1,000 B52 $ 26.00 $ 6.00 100 Total Expected Activity 178 B52 1,300 Direct labor-hours Machine-hours Machine setups Production orders Shipments 2,200 5 7 6 30 2 2 2 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