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 Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 9.00 per direct labor-hour $ 7.00 per machine-hour $ 60.00 per setup $200.00 per order $100.00 per shipment $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 $ 3.00 36.00 $ 5.00 7.00 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 4,000 200 Total Expected Activity B52 40 20 Direct labor-hours Machine-hours Machine setups Production orders Shipments J78 800 3,300 3 8 12 3 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost