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 $ 4.00 per direct labor- hour Machine- $ related 8.00 per machine-hour Machine $ 40.00 per setup setups Production orders $200.00 per order Shipments $190.00 per shipment General factory $ 8.00 per direct labor- hour 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 $ 5.00 $ 4.25 1,000 $46.00 $ 5.00 200 Direct labor- hours Machine-hours Machine setups Production orders Shipments Total Expected Activity J78 B52 1,300 50 2,600 40 7 4 8 4 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