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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
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 Rates $ 6.00 per direct labor-hour $ 10.00 per machine-hour Machine setups $ 50.00 per setup Production orders $ 100.00 per order Shipments $ 120.00 per shipment General factory $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: Activity Cost Pool Labor-related Machine-related Direct materials cost per unit Direct labor cost per unit Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 1,400 2,400 00 00 8 8 6 B52 30 30 1 1 1 378 $ 4.50 $ 5.00 2,000 B52 $26.00 Dro $ 6.00 100 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) www
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