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 $ 8.00 per direct labor-hour $9.00 per machine-hour $ 50.00 per setup $ 100.00 per order $ 180.00 per shipment $9.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit Direct labor cost per unit $ 4.50 $4.75 852 $ 45.00 $10.00 Number of units produced per year 4,000 500 Total Expected Activity 378 852 Direct labor-hours 900 50 Machine-hours 2,900 20 Machine setups 4. 4 Production orders Shipments 8 12 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 852 Unit product cost