\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	$	6.00	per direct labor-hour
Machine-related	$	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:

J78		B52
Direct materials cost per unit	$	4.50	$	26.00
Direct labor cost per unit	$	5.00	$	6.00
Number of units produced per year		2,000		100

	Total Expected Activity
	J78		B52
Direct labor-hours	1,400		30
Machine-hours	2,400		30
Machine setups	8		1
Production orders	8		1
Shipments	6		1