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 $ 6.00 per direct labor-hour $ 10.00 per machine-hour $ 50.00 per setup $ 100.00 per order $ 120.00 per shipment $ 10.00 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 $ 4.50 B52 $ 26.00 $ 5.00 2,000 $ 6.00 100 Total Expected Activity 378 B52 Direct labor-hours 1,400 30 Machine-hours 2,400 30 Machine setups 8 1 Production orders 8 1 Shipments 6 1 Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) J78 B52 Unit product cost