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 Labor-related Activity Rates $9.00 per direct labor-hour $ 4.00 per machine-hour $ 70.00 per setup $200.00 per order $130.00 per shipment $ 4.00 per direct labor-hour Machine-related Machine setups Production orders Shipments General factory Cost and activity data have been supplied for the following products B52 46.00 J78 Direct materials cost per unit $4.50 $ $ 3.25 $4.00 4,000 Direct labor cost per unit Number of units produced per 500 year Total Expected Activity J78 B52 Direct labor-hours Machine-hours Machine setups Production orders 1,500 50 2,400 50 3 2 4 2 Shipment:s 9 2 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost