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 $5.00 per direct labor-hour $ 10.00 per machine-hour $ 30.00 per setup $ 200.00 per order $ 140.00 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 Total Expected Activity 378 B52 Direct labor-hours 1,500 50 Machine-hours 2,600 30 Machine setups Production orders Shipments 00 00 0 6 1 8 1 8 1 J78 $ 5.50 B52 $ 20.00 $ 4.25 2,000 $ 7.00 200