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 Cont Pool Activity Rates Labor-related $ 7.00 per direct labor-hour Machine-related $ 4.00 per machine-hour Machine setups $ 50.00 per setup Production orders $ 100.00 per order Shipments $ 150.00 per shipment General factory $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: B52 J78 Direct materials cost per unit $ 3.00 $ 20.00 Direct labor cost per unit $ 3.00 $ 6.00 Number of units produced per year 2,000 100 Total Expected Activity 378 B52 Direct labor-hours 1,000 20 Machine-hours 2,000 50 Machine setups 6 3 Production orders 5 3 Shipments 8 3 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 378 B52 Unit product cost