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 Labor-related Machine-related: Machine setups Production orders Shipments General factory Activity Rates $9.00 per direct labor-hour $ 4.00 per machine-hour $70.00 per setup $ 200.00 per order $ 130.00 per shipment $ 4.00 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 378 $ 4.50 $3.25 052 $ 46.00 $4.00 Number of units produced per year 4,000 500 Total Expected Activity 378 852 Direct labor-hours. 1,500 50 Machine-hours 2,400 50 Machine setups 3 2 Production orders 4 2 2 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 852 Unit product cost