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 $ 8.00 per direct labor-hour $ 9.00 per machine hour $ 50.00 per setup $ 100.00 per order $ 150.00 per shipment $ 9.00 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 278 $ 4.50 $ 4.75 4,000 $10.00 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 076 900 50 2.900 20 4 4 . 12 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) JTB 852 Unit product cost