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 $ 8.00 per direct labor-hour Machine-related $ 8.00 per machine-hour Machine setups $ 40.00 per setup Production orders $ 100.00 per order Shipments 190.00 per shipment General factory $ 8.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit $ 7.50 $ 47.00 Direct labor cost per unit $ 3.50 $ 10.00 Number of units produced per year 2, 000 100 Total Expected Activity J78 B52 Direct labor-hours 1, 300 40 Machine-hours 2, 800 20 Machine setups Production orders Shipments 10 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) J78 B52 Unit product cost