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	$	7.00	per direct labor-hour
Machine-related	$	3.00	per machine-hour
Machine setups	$	40.00	per setup
Production orders	$	160.00	per order
Shipments	$	120.00	per shipment
General factory	$	4.00	per direct labor-hour

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

	J78				B52
Direct materials cost per unit	$	6.50			$	31.00
Direct labor cost per unit	$	3.75			$	6.00
Number of units produced per year		4,000				100

	Total Expected Activity
		J78			B52
Direct labor-hours		1,000			40
Machine-hours		3,200			30
Machine setups		5			1
Production orders		5			1
Shipments		10			1

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)