Larner Corporation Is a diversified manufacturer of Industrial goods. Ine 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 8.00 per machine-hour Machine setups 40.00 per setup Production orders 100.00 per order Shipments 190.00 per shipment General factory 8.00 per direct labor-hour Cost and activity data have been supplied for the following products: 178 B52 Direct materials cost per unit 7.50 $ 47.00 LA tA Direct labor cost per unit 3.50 $ 10.00 Number of units produced per year 2, 000 100Total Expected Activity 378 352 Direct labor-hour's 1,388 49 Machine-hour's 2,886 26 Machine setups 6 3 Production orders 5 3 Shipments 18 3 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Unit product cost