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: points Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 7.00 per direct labor-hour $ 5.00 per machine-hour $ 40.00 per setup $ 200.00 per order $ 120.00 per shipment $ 5.00 per direct labor-hour eBook Cost and activity data have been supplied for the following products: References 352 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ 378 7.00 4.00 2.000 $50.00 $10.00 100 Total Expected Activity J78 1.000 3,400 Direct labor-hours Machine-hours Machine setups Production orders Shpesents Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) JTE 852 Unit product cost