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 5.88 per direct labor-hour Machine-related $ 6.00 per machine-hour Machine setups $ 40.00 per setup Production orders $ 160.00 per order Shipments $ 120.00 per shipment General factory $ 6.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct Labor cost per unit Number of units produced per year 378 $ 6.ee $5.ee 1,000 952 $26.00 $ 6.00 188 Direct labor-hour's Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 352 1.36 48 2,200 38 5 2 7 2 6 2 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