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 Rates Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory S 7.00 per direct labor-hour S 7.00 per machine-hour S 40.00 per setup $100.00 per order 100.00 per shipment S 7.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year S 5.00 34.00 S 4.50 S5.00 200 5,000 Total Expected Activity J78 B52 1200 50 3,200 20 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