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 Labor-related Activity Rates 7.00 per direct labor-hour 7.00 per machine-hour 30.00 per setup $ 200.00 per order 140.00 per shipment 7.00 per direct labor-hour Machine-related Machine setups Production orders Shipments General factory Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 5.50 $32.00 9.00 4.75 100 4,000 Total Expected Activity B52 J78 30 1,200 2,200 Direct labor-hours 50 Machine-hours 1 Machine setups Production orders 1 7 Shipments Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) B52 J78 Unit product cost