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 $ 9.00 per direct labor-hour $ 5.00 per machine-hour $ 30.00 per setup $ 200.00 per order $ 160.00 per shipment $ 5.00 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 $ $ J78 4.00 4.00 2,000 B52 $39.00 $ 6.00 200 Total Expected Activity J78 B52 1,400 30 2,900 30 Direct labor-hours Machine-hours Machine setups Production orders Shipments Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J78 4.00 4.00 2,000 B52 $39.00 $ 6.00 200 Total Expected Activity J78 1,400 2,900 30 B52 Direct labor-hours Machine-hours Machine setups Production orders Shipments 3 5 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct. J78 B52 Unit product $25.94 103.00 cost