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 lahor-hour Machine-related $7.00 per machine-hour Machine setup 340.00 per setup Production orders $ 100.00 per order Shponte $ 100.00 per shipment General factory $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 3 $ 5.00 4.50 5,000 252 $34.00 $5.00 200 Direct Labor-hours Machine-hours Machine stope Production orders Shipment Total Expected Active 352 1,200 50 3,200 20 5 3 7 3 5 2 Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) JTE 353 Unit product cost