Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following slx activity cost pools and activity rates: Activity Cost Pool Activity Rates Labor-related $ 7.00 per direct labor-hour Machine-related 7.00 per machine-hour Machine Betups 5 40.00 per setup Production orders $ 100.00 per order Shipmenta $ 100.00 per shipment General factory 7.00 per direct labor-hour S 5 Cost and activity data have been supplied for the following products: 352 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 378 5 5.00 $ 4350 5,000 $34.00 $5.00 200 Direct labor-hours Machine-hours Machine setups Production orders shipments Total Expected Activity 378 152 1.200 50 3,200 20 5 3 3 3 RU Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 378 Unit product cost