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 $ 5.00 per direct labor-hour Machine-related $ 6.00 per machine-hour Machine setups $ 40.00 per setup Production orders $ 100.00 per order Shipments $ 120.00 per shipment General factory $ 6.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit $ 6.00 $ 26.00 Direct labor cost per unit $ 5.00 $ 6.00 Number of units produced per year 1,000 100 Total Expected Activity J78 B52 Direct labor-hours 1,300 40 Machine-hours 2,200 30 Machine setups 5 2 Production orders 7 2 Shipments 6 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	J78	B52
Unit product cost