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 Ceneral factory Activity Rates $ 10.00 per direct labor-hour $ 6.00 per machine-hour $ 80.00 per setup $ 200.00 per order $ 200.00 per shipment $ 6.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit 378 Direct labor cost per unit Number of units produced per year $ 2.50 $5.00 4,000 B52 $ 34.00 $ 10.00 200 Total Expected Activity 378 052 Direct labor-hours 1,100 30 Machine-hours 2,300 40 Machine setups 2 Production orders 2 Shipments