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 Activity Rates Labor-related $ 5.00 per direct labor-hour Machine-related $ 10.00 per machine-hour Machine setups $ 30.00 per setup Production orders $ 200.00 per order Shipments $ 140.00 per shipment General factory $ 10.00 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 $ 5.50 $ 4.25 2,000 B52 $20.00 $ 7.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 50 2,600 30 6 1 8 B 1 1 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