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 $7.00 per direct labor-hour $3.00 per machine-hour $ 40.00 per setup $160.00 per order $ 120.00 per shipment $4.00 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 378 $ 6.50 $ 3.75 4,000 1521 $31.00 $6.00 100 Number of units produced per year Total Expected Activity 378 852 Direct labor-hours 1,000 40 Machine-hours Machine setups 3,200 30 5 1 Production orders 5 1 10 1 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places