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 $ 5.00 per direct labor-hour Machine-related $ 4.00 per machine-hour Machine setups $ 60.00 per setup Production orders $ 100.00 per order Shipments $ 120.00 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 $ 3.50 $ 20.00 Direct labor cost per unit $ 3.75 $ 9.00 Number of units produced per year 2,000 400 Total Expected Activity J78 B52 Direct labor-hours 1,200 40 Machine-hours 2,800 20 Machine setups 7 4 Production orders 7 4 Shipments 5 4 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)