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 $ 7.00 per direct labor hour $ 3.ee per nachine-hour $ 4e.ee per setup $ 168.00 per order $ 120.de per shiprent 9 4.Be per direct labor-hour Cost and activity data have been supplied for the following products J7R 852 $ Direct naterials cost per unit Direct labor cost per unit Number of units produced per year 3.75 4.000 $ 31.09 $ 6.00 100 Total Expected Activity 378 B52 Direct labor-hours Machine-hours Machine setups Production orders Shipnents 3,2ee 5 5 18 3e 1 1 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Required: Compute the unit product cost of each product listed above. decimal places.) J78 B52 Unit product cost