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 $ 80.00 per setup $200.00 per order $190.00 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 $ $ J78 7.50 4.50 1.000 B52 $ 44.00 $ 4.00 400 Total Expected Activity B52 Direct labor-hours Machine-hours Machine setups Production orders Shipments J78 1,100 2,300 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places) J78 852 Unit product cost