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 5.00 per direct labor-hour Machine-related 4.00 per machine-hour Activity Rates Production orders Shipments General factory 100.00 per order 120.00 per shipment 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 B52 Direct materials cost per unit 3.50 $20.00 Drect labor cost per unit Number of units produced per year 2,000 400 3.75 9.00 Total Expect Activity B52 40 20 378 Direct labor-hours 1,200 Machine-hours Machine setups Production orders Shipments 2,800 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to