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 9.00 per direct labor-hour Machine-related $ 7.00 per machine-hour Machine setups $ 60.00 per setup Production orders $ 209.00 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: Direct materials cost per unit Direct labor cost per unit Number of units produced per year 378 $ 3.ee $ 5.00 4,000 352 $36.00 $ 7.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 800 40 3,300 20 3 3 8 3 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