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	$	6.90	per direct labor-hour
Machine-related	$	3.60	per machine-hour
Machine setups	$	52.00	per setup
Production orders	$	165.00	per order
Shipments	$	110.00	per shipment
General factory	$	4.55	per direct labor-hour

Cost and activity data have been supplied for the following products:

	J78		B52
Direct materials cost per unit	$	6.47	$	38.31
Direct labor cost per unit	$	4.06	$	6.47
Number of units produced per year		3,900		50

	Total Expected Activity
	J78		B52
Direct labor-hours	1,010		35
Machine-hours	3,200		42
Machine setups	4		1
Production orders	7		1
Shipments	8		1

Required:

Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)

	J78	B52
Unit product cost	$	$