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:

$\backslash$table$[[$Activity Cost Pool,Activity Rates$],[$Labor$-$related,$$5\mathrm{.}00$ per direct labor$-$hour$],[$Machine$-$related,$$10\mathrm{.}00$ per machine$-$hour$],[$Machine setups,$$30\mathrm{.}00$ per setup$],[$Production orders,$$200\mathrm{.}00$ per order$],[$Shipments$,$$$140\mathrm{.}00$ per shipment$],[$General factory,$$10\mathrm{.}00$ per direct labor$-$hour$]]$

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

$\backslash$table$[[,$J$78,$B$52],[$Direct materials cost per unit,$$5\mathrm{.}50,$$$20\mathrm{.}00$