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 PoolActivity RatesLabor-related$7.00per direct labor-hourMachine-related$7.00per machine-hourMachine setups$30.00per setupProduction orders$200.00per orderShipments$140.00per shipmentGeneral factory$7.00per direct labor-hour

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

J78B52Direct materials cost per unit$5.50$32.00Direct labor cost per unit$4.75$9.00Number of units produced per year4,000100

Total Expected

ActivityJ78B52Direct labor-hours1,20030Machine-hours2,20050Machine setups61Production orders51Shipments71

Required:

Compute the unit product cost of each product listed above.(Do not round intermediate calculations.Round your answers to 2 decimal places.)