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 ordersi Shipments General factory Activity Rates $5.00 per direct labor-hour $ 6.00 per machine-hour $40.00 per setup $ 100.00 per order $ 120.00 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 Total Expected Activity 378 852 Direct labor-hours 1,300 40 Machine-hours 2,200 30 Machine setups 5 2 Production orders 7 2 Shipments 6 2 378 $ 6.00 852 $ 26.00 $ 5.00 1,000 $ 6.00 100 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is not complete. J78 B52 Unit product cost $ 32.32