Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains t following six activity cost pools and activity rates: Activity Cost Pool Activity Rates Labor-related Machine-related Machine setups Production orders Shipments General factory $ 7.90 per direct labor-hour $3.00 per machine-hour $40.00 per setup 160.00 per order 5 120.00 per shipment S 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: 78 B52 Direct materials cost pen unit Direct labor cost per unit Number of units produced per year $ 6.50 $31.00 $ 3.75 6.0 100 4,809 Total Expected Activity 078 1,888 3,280 B52 Direct labor-hours Machine-hours Machine setups Production orders Shipnents 48 30 18 Required Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to decimal places.)