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	$	9.00	per direct labor-hour
Machine-related	$	4.00	per machine-hour
Machine setups	$	70.00	per setup
Production orders	$	200.00	per order
Shipments	$	130.00	per shipment
General factory	$	4.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78				B52
Direct materials cost per unit	$	4.50			$	46.00
Direct labor cost per unit	$	3.25			$	4.00
Number of units produced per year		4,000				500

	Total Expected Activity
		J78			B52
Direct labor-hours		1,500			50
Machine-hours		2,400			50
Machine setups		3			2
Production orders		4			2
Shipments		9			2

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

Exercise 4-3 Compute ABC Product Costs [LO4-3] 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 $ 9.00 per direct labor-hour $ 4.00 per machine-hour $ 70.00 per setup $ 200.00 per order $ 130.00 per shipment $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ 378 4.50 3.25 4,000 B52 $ 46.00 $ 4.00 500 Total Expected Activity 178 B52 1,500 50 2,400 3 2 4 2 9 2 Direct labor-hours Machine-hours Machine setups Production orders Shipments 50 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