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 $ 5.80 per direct labor-hour Machine-related $ 4.00 per machine-hour Machine setups $ 60.00 per setup Production orders $ 100.00 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: Direct materials cost per unit Direct labor cost per unit Number of units produced per year J78 $ 3.50 $ 3.75 2,000 B52 $20.00 $ 9.00 400 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,200 40 2,800 20 7 4 7 4 5 4 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)