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 $ 8.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $100.00 per order $190.00 per shipment $ 8.00 per direct labor-hour Cost and activity data have been supplied for the following products B52 4700 J78 Direct materials cost per unit 7.50 Direct labor cost per unit Number of units produced per 10.00 3.50 2,000 100 year