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 $ $10\mathrm{.}00$ per direct labor$-$hour $ $6\mathrm{.}00$ per machine$-$hour $ $80\mathrm{.}00$ per setup $$200\mathrm{.}00$ per order $200\mathrm{.}00$ per shipment $$6\mathrm{.}00$ per direct labor$-$hour Cost and activity data have been supplied for the following products: J$78$ B$52$ $ $2\mathrm{.}50$$ $34\mathrm{.}00$ Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $5\mathrm{.}00$ $$10\mathrm{.}004,000200$ Total Expected Activity J$781,1002,300635$ B$523040222$ Directlabor$-$hours Machine$-$hours Machine setups Production orders Shipments