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 5 4.00 per machine-hour $ 70.ee per setup $ 200.00 per order $ 130.00 per shipment $ 4.89 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 978 $ 4.50 $ 3.25 4, 852 $ 46.00 $ 4.00 500 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 2,400 3 4 9 NRANN 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