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	$	7.00	per direct labor-hour
Machine-related	$	7.00	per machine-hour
Machine setups	$	30.00	per setup
Production orders	$	200.00	per order
Shipments	$	140.00	per shipment
General factory	$	7.00	per direct labor-hour

Cost and activity data have been supplied for the following products:

J78				B52
Direct materials cost per unit	$	5.50			$	32.00
Direct labor cost per unit	$	4.75			$	9.00
Number of units produced per year		4,000				100

	Total Expected Activity
		J78			B52
Direct labor-hours		1,200			30
Machine-hours		2,200			50
Machine setups		6			1
Production orders		5			1
Shipments		7			1

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	J78	B52
Unit Product Cost