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 $ 4.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $ 200.00 per order $ 190.00 per shipment $ 8.00 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 J78 B52 Direct labor-hours 1,300 50 Machine-hours 2,600 40 Machine setups 7 4 Production orders 8 4 12 4 J78 $ 5.00 $ 4.25 B52 $ 46.00 $ 5.00 1,000 200 Shipments 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