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 $ $10\mathrm{.}00$ per direct labor$-$hour

Machine$-$related $ $10\mathrm{.}00$ per machine$-$hour

Machine setups $ $70\mathrm{.}00$ per setup

Production orders $ $100\mathrm{.}00$ per order

Shipments $ $190\mathrm{.}00$ per shipment

General factory $ $10\mathrm{.}00$ per direct labor$-$hour

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

J$78$ B$52$

Direct materials cost per unit $ $6\mathrm{.}00$ $ $41\mathrm{.}00$

Direct labor cost per unit $ $5\mathrm{.}00$ $ $9\mathrm{.}00$

Number of units produced per year $1,000100$

Total Expected Activity

J$78$ B$52$

Direct labor$-$hours $1,30040$

Machine$-$hours $4,00030$

Machine setups $41$

Production orders $31$

Shipments $61$

Required:

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