Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system come 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 $5.00 per direct labor-hour $ 10.00 per machine-hour $ 30.00 per setup $ 200.00 per order $ 140.00 per shipment $ 10.00 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 Total Expected 378 $ 5.50 $4.259 2,000 852 $ 20.00 $7.00 200 Activity 378 052 Direct labor-hours Machine-hours 1,500 2,600 50 30 Machine setups 1 Production orders 1 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Unit product cost 852