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 $ 5.00 per direct labor-hour $ 10.00 per machine-hour $ 30.00 per setup $200.00 per order $140.00 per shipment $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 5.50 20.00 $ 4.25$ 7.00 200 2,000 Total Expected Activity B52 50 30 Direct labor-hours Machine-hours Machine setups Production orders Shipments J78 1,500 2,600 6 8 8 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost