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 378 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 4.50 46.00 $ 3.25 4.00 500 4,000 Total Expected Activit 078 1,50e 2,400 B52 Direct labor-hours Machine-hours Machine setups Production orders Shipments 50 50 4 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