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	Activity Rates
Labor-related	$ 7.00	per direct labor-hour
Machine-related	$ 3.00	per machine-hour
Machine setups	$ 40.00	per setup
Production orders	$ 160.00	per order
Shipments	$ 120.00	per shipment
General factory	$ 4.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78	B52
Direct materials cost per unit	$ 6.50	$ 31.00
Direct labor cost per unit	$ 3.75	$ 6.00
Number of units produced per year	4,000	100

	Total Expected Activity
	J78	B52
Direct labor-hours	1,000	40
Machine-hours	3,200	30
Machine setups	5	1
Production orders	5	1
Shipments	10	1

1a. Compute the unit product cost of each product listed above.

	J78	B52
Unit product cost

(Do not round intermediate calculations. Round your answers to 2 decimal places.)