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	$	8.00	per direct labor-hour
Machine-related	$	9.00	per machine-hour
Machine setups	$	50.00	per setup
Production orders	$	100.00	per order
Shipments	$	180.00	per shipment
General factory	$	9.00	per direct labor-hour

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

	J78				B52
Direct materials cost per unit	$	4.50			$	45.00
Direct labor cost per unit	$	4.75			$	10.00
Number of units produced per year		4,000				500

	Total Expected Activity
		J78			B52
Direct labor-hours		900			50
Machine-hours		2,900			20
Machine setups		4			4
Production orders		8			4
Shipments		12			4

Required:

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