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: nativity Cost Pool Labor-related Machine-related Machine setup Production orders Shipments General factory Activity Rates 7.00 per direct labor-hour $ 7.00 per machine-hour $ 40.00 per setup $ 100.00 per order $ 100.00 per shipment $ 7.00 per direct labor-hour Cost and activity data have been supplied for the following products: encos Direct materials cost per unit Direct labor cost per unit Number of units produced per year 378 $ 5.00 $ 4.50 5,000 $34.00 $5.00 200 To Expected ctivity 352 1.200 50 3,200 20 5 378 Direct labor-hours Machine-hours Machine setup Cost and activity data have been supplied for the following products WGR my work Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J73 5.00 4.50 5,000 352 $34.00 $5.00 200 ook Total Expected Activity 378 352 1.200 50 3,200 20 5 3 3 3 Direct labor-hours Machine-hours Machine setup Production orders Shipments rint Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places J78 352 Unit product cost