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 $ 9.00 per direct labor-hour $ 7.00 per machine-hour $ 60.00 per setup $ 200.00 per order $ 100.00 per shipment $ 7.00 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 $ $ 178 3.00 5.00 4,000 B52 $36.00 $ 7.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity J78 B52 800 40 3,300 20 3 3 8 3 12 3 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