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 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 General factory $ 6.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit $ 2.50 B52 $34.00 Direct labor cost per unit $ 5.00 $10.00 Number of units produced per year 4,000 200 Total Expected Activity 378 B52 Direct labor-hours 1,100 30 Machine-hours 2,300 40 Machine setups 6 2 Production orders 3 2 Shipments 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 378 B52 Unit product cost