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	$	4.00	per direct labor-hour
Machine-related	$	8.00	per machine-hour
Machine setups	$	40.00	per setup
Production orders	$	200.00	per order
Shipments	$	190.00	per shipment
General factory	$	8.00	per direct labor-hour

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

	J78		B52
Direct materials cost per unit	$	5.00	$	46.00
Direct labor cost per unit	$	4.25	$	5.00
Number of units produced per year		1,000		200

	Total Expected Activity
	J78		B52
Direct labor-hours	1,300		50
Machine-hours	2,600		40
Machine setups	7		4
Production orders	8		4
Shipments	12		4

Required:

Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)

	J78	B52
Unit Product Cost