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	$	7.50	per direct labor-hour
Machine-related	$	3.52	per machine-hour
Machine setups	$	39.00	per setup
Production orders	$	175.00	per order
Shipments	$	125.00	per shipment
General factory	$	4.00	per direct labor-hour

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

	J78		B52
Direct materials cost per unit	$	5.97	$	33.23
Direct labor cost per unit	$	3.78	$	5.79
Number of units produced per year		3,700		40

	Total Expected Activity
	J78		B52
Direct labor-hours	790		40
Machine-hours	3,500		39
Machine setups	4		1
Production orders	3		1
Shipments	10		1

Required:

Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)

	J78	B52
Unit product cost	$	$

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 7.50 per direct labor-hour Machine-related 3.52 per machine-hour Machine setups 39.00 per setup Production orders $175.00 per order $125.00 per shipment Shipments General factory 4.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 5.97 $33.23 Direct materials cost unit Direct cost per unit 3.78 5.79 Number of units produced per year 3.700 40 Total Expected Activity J78 B52 Direct labor-hours 790 40 Machine-hours 3,500 39 Machine setups Production orders Shipments 10 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost