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	$ 9.00	per direct labor-hour
Machine-related	$ 7.00	per machine-hour
Machine setups	$ 60.00	per setup
Production orders	$ 200.00	per order
Shipments	$ 100.00	per shipment
General factory	$ 7.00	per direct labor-hour

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

	J78	B52
Direct materials cost per unit	$ 3.00	$ 36.00
Direct labor cost per unit	$ 5.00	$ 7.00
Number of units produced per year	4,000	200

	Total Expected Activity
	J78	B52
Direct labor-hours	800	40
Machine-hours	3,300	20
Machine setups	3	3
Production orders	8	3
Shipments	12	3

Required:

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