Larner Corporation is a diversified manufacturer of Industrial goods. The company's activity-based costing system contains the following six activity cost pools and actvity rates: Activity Cost Pool Labor-related Machine-related 10.60 per machine-hour Machine setups 5 70.60 per setup Production orders $100.88 per order Shipnents General factory 10.88 per direct labor-hour Activity Rates 5 10.00 per direct labor-hour $190.90 per shipment Cost and activity data have been supplled for the following products 852 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 6.80 $41.e8 $ 5.00 9.88 190 1,000 Total Expected Activit 078 1,300 4,000 B52 40 30 Direct labor-hours Machine-hours Machine setups Production orders Shipnents Required: Compute the unit product cost of each product listed above. (Do not round Intermedlate calculations. Round your answers to 2 declmal places.) J78 852 Unit product cost