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:

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 Tabor-related Machine-related Machine setups Activity Rates 7.00 per direct labor-hour 4.00 per machine-hour 50.00 per setup $ 100.00 per order $ 150.00 per shipment 4.00 per direct labor-hour 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 3.00 $20.00 6.00 S 3.00 Number of units produced per year 2,000 100 Total Expected Activity J78 B52 Direct labor-hours 1,000 20 Machine-hours 2,000 50 setups Production orders Ma 6 3 Shipments 3 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