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:

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 8.00 per direct labor-hour Machine-related 8.00 per machine-hour Machine setups 40.00 per setup Production orders $100.00 per order $190.00 per shipment Shipments 8.00 per direct labor-hour General factory Cost and activity data have been supplied for the following products J78 B52 Direct materials cost per unit 7.50 47.00 3.50 10.00 Direct labor cost per unit 2,000 100 Number of units produced per year Total Expected Activity B52 J78 Direct labor hours 1,300 40 Machine-hours 2,800 20 Machine setups 5 3 Production orders Shipments 10 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) B52 J78 Unit product cost