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 $ 9.00 per direct labor-hour Machine-related $ 4.00 per machine-hour Machine setups $ 70.00 per setup Production orders $ 200.00 per order Shipments $ 130.00 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 $ 4.50 $ 46.00 Direct labor cost per unit $ 3.25 $ 4.00 Number of units produced per year 4,000 500 Total Expected Activity J78 B52 Direct labor-hours 1,500 50 Machine-hours 2,400 50 Machine setups 3 2 Production orders 4 2 Shipments 9 2 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)