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 Activity Cost Pool Labor-related $ 9.00 per direct labor-hour Machine-related $ 7.00 per machine-hour Machine setups $ 60.00 per setup Production orders $ 200.00 per order Shipments $ 100.00 per shipment General factory $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit $ 3.00 B52 $36.00 Direct labor cost per unit $ 5.00 $ 7.00 Number of units produced per year 4,000 200 Total Expected Activity J78 B52 Direct labor-hours 800 40 Machine-hours 3,300 20 Machine setups 3 3 Production orders 8 3 Shipments 12 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