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	$	4.00	per direct labor-hour
Machine-related	$	7.00	per machine-hour
Machine setups	$	80.00	per setup
Production orders	$	100.00	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:

	J78		B52
Direct materials cost per unit	$	2.50	$	21.00
Direct labor cost per unit	$	4.00	$	8.00
Number of units produced per year		2,000		100

	Total Expected Activity
	J78		B52
Direct labor-hours	1,400		50
Machine-hours	3,900		50
Machine setups	7		1
Production orders	7		1
Shipments	8		1

Required:

Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)