Larner 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	$ 4.00	per direct labor-hour
Machine-related	$ 7.00	per machine-hour
Machine setups	$ 80.00	per setup
Production orders	$ 100.00	per order
Shipments	$ 100.00	per shipment
General factory	$ 7.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78	B52
Direct materials cost per unit	$ 2.50	$ 21.00
Direct labor cost per unit	$ 4.00	$ 8.00
Number of units produced per year	2,000	100

	Total Expected Activity
	J78	B52
Direct labor-hours	1,400	50
Machine-hours	3,900	50
Machine setups	7	1
Production orders	7	1
Shipments	8	1

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)