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 $10.00 per direct labor-hour $6.00 per machine-hour $80.00 per setup $200.00 per order $ 200.00 per shipment $6.00 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 $ 2.50 852 $ 34.00 $5.00 4,000 $ 10.00 200 Total Expected Activity 378 852 Direct labor-hours. 1,100 30 Machine-hours 2,300 40 Machine setups 6 2 3 2 5 2 Production orders 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