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 Machine-related Machine setups Production orders Shipments 0.5 points $8.00 per direct labor-hour 9.00 per machine-hour $80.00 per setup $ 200.00 per order s 190.00 per shipment $ 9.00 per direct labor-hour Cost and activity data have been supplied for the following products 78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $7.50 $44.00 S 4.50 4.8e 1,300 480 Total Expected Activit 378 1,180 2,300 B52 38 30 Direct labor-hours Machine-hours Machine setups Production orders Shipments 2 12 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct Unit product 54 88 697 33