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 PoolActivity RatesLabor-related$ 10.00per direct labor-hourMachine-related$ 10.00per machine-hourMachine setups$ 70.00per setupProduction orders$ 100.00per orderShipments$ 190.00per shipmentGeneral factory$ 10.00per direct labor-hour

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

J78B52Direct materials cost per unit$ 6.00$ 41.00Direct labor cost per unit$ 5.00$ 9.00Number of units produced per year1,000100

Total Expected ActivityJ78B52Direct labor-hours1,30040Machine-hours4,00030Machine setups41Production orders31Shipments61

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)