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 $ 7.00 per direct labor-hour Machine-related $ 3.00 per machine-hour Machine setups $ 40.00 per setup Production orders $ 160.00 per order Shipments $ 120.00 per shipment General factory $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 6.50 $ 3.75 4,000 B52 $31.00 $ 6.00 100 Direct labor-hours Machine-hours Machine setups Production orders shipments Total Expected Activity J78 352 1,000 40 3,200 30 5 1 5 1 10 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to decimal places.) J78 B52 Unit product cost