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 $ 9.00 per machine-hour Machine setups $ 50.00 per setup Production orders $ 100.00 per order Shipments $ 180.00 per shipment General factory $ 9.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit $ 4.50 $ 45.00 Direct labor cost per unit $ 4.75 $ 10.00 Number of units produced per year 4,000 500 Total Expected Activity J78 B52 Direct labor-hours 900 50 Machine-hours 2,900 20 Machine setups 4 4 Production orders 8 4 Shipments 12 4 Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)