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	$ 10.00	per direct labor-hour
Machine-related	$ 10.00	per machine-hour
Machine setups	$ 60.00	per setup
Production orders	$ 100.00	per order
Shipments	$ 180.00	per shipment
General factory	$ 10.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78	B52
Direct materials cost per unit	$ 3.00	$ 46.00
Direct labor cost per unit	$ 5.00	$ 5.00
Number of units produced per year	2,000	200

	Total Expected Activity
J78	B52
Direct labor-hours	1,500	50
Machine-hours	2,000	30
Machine setups	3	2
Production orders	4	2
Shipments	5	2

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

UNIT PRODUCT COST -

J78 =

B52 =