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 $ 7.00 per direct labor-hour Machine-related $ 7.00 per machine-hour Machine setup $ 30.00 per setup Production orders $ 200.00 per order Shipments $ 140.00 per shipment General factory 97.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 352 Direct materials cost per unit $5.50 $ 32.00 Direct labor cost per unit $ 4.75 $9.00 Number of units produced per year 4,000 100 BOOK H ASK Print rences Direct labor-hours Machine-hours Machine Setup Production orders Shipments Total Expected Activity J7e BS2 1.200 30 2,200 50 6 1 5 1 ? 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places) 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