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 $ 8.00 per direct labor-hour Machine-related $ 9.00 per machine-hour Machine setups 50.00 per setup Production orders Shipments General factory $ 9.00 per direct labor-hour Activity Rates $100.00 per order $180.00 per shipment Cost and activity data have been supplied for the following products B52 Direct materials cost per unit 4.50 $45.00 $ 4.75 $10.00 178 Direct labor cost per unit Number of units produced per year 4,000 500 Total Expected Activit 178 Direct labor-hours Machine-hours Machine setups Production orders Shipments B52 50 20 4 900 2,900 4 8 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.) J78 B52 Unit product cost