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 $ 7.00 per direct labor-hour $ 4.00 per machine-hour $ 50.00 per setup $100.00 per order $150.00 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 Number of units produced per year $ $ J78 3.00 3.00 2,000 B52 $ 20.00 $ 6.00 100 Total Expected Activity J78 1,000 2,000 Direct labor-hours Machine-hours Machine setups Production orders Shipments Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost