Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains thee following six activity cost pools and activity rates Activity cost Pool Labor-related Machine-related Machine setups Production orders 100.00 per order Shipments General factory Activity Rates $ 7.00 per direct labor-hour $ 7.00 per machine-hour $ 40.00 per setup 100.00 per shipment $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 5.00 $34.00 $ 4.50 5.00 200 5,000 Total Expected Direct labor-hours Machine-hours Machine setups Production orders Shipments Activit J78 1,200 3,200 B52 50 20 3 3 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