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 $9.00 per direct labor-hour $5.00 per machine-hour $ 30.00 per setup $ 200.00 per order $160.00 per shipment $5.00 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 1,400 30 Machine-hours 2,900 30 Machine setups 6 3 Production orders 4 3 5 3 J78 $ 4.00 $ 4.00 B52 $ 39.00 $ 6.00 2,000 200 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