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 $ 10.00 per direct labor-hour $ 6.00 per machine-hour $ 80.00 per setup $ 200.00 per order $ 200.00 per shipment $ 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 $ $ J78 2.50 5.00 4,000 B52 $34.00 $10.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity J78 B52 1,100 30 2,300 40 6 2 2 5 2 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J78 2.50 5.00 4,000 B52 $34.00 $10.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity J78 B52 1,100 30 2,300 40 6 2 3 2 5 2 Required: Compute the unit product cost of each product listed above. (Do not round decimal places.) J78 B52 Unit product cost