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 $ 8.00 per direct labor-hour $ 9.00 per machine-hour $ 80.00 per setup $ 200.00 per order $ 190.00 per shipment $ 9.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J78 7.50 4.50 1,000 B52 $44.00 $ 4.00 400 Total Expected Activity J78 B52 1,100 2,300 Direct labor-hours Machine-hours Machine setups Production orders Shipments NA 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