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: $ $ Direct materials cost per unit Direct labor cost per unit Number of units produced per year 378 4.50 4.75 4,000 B52 $45.00 $10.00 500 Direct labor-hours Machine-hours Machine Setups Production orders Shipments Total Expected Activity 378 852 900 50 2,900 20 4 4 4 12 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 $ 4.50 $ 4.75 4,000 B52 $45.00 $10.00 500 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 900 50 2,900 20 4 4 8 4 12 4 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