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 $ $10\mathrm{.}00$ per direct labor$-$hour

Machine$-$related $ $6\mathrm{.}00$ per machine$-$hour

Machine setups $ $80\mathrm{.}00$ per setup

Production orders $ $200\mathrm{.}00$ per order

Shipments $ $200\mathrm{.}00$ per shipment

General factory $ $6\mathrm{.}00$ per direct labor$-$hour

Cost and activity data have been supplied for the following products:

J$78$ B$52$

Direct materials cost per unit $ $2\mathrm{.}50$ $ $34\mathrm{.}00$

Direct labor cost per unit $ $5\mathrm{.}00$ $ $10\mathrm{.}00$

Number of units produced per year $4,000200$

Total Expected Activity

J$78$ B$52$

Direct labor$-$hours $1,10030$

Machine$-$hours $2,30040$

Machine setups $62$

Production orders $32$

Shipments $52$

Required:

Compute the unit product cost of each product listed above. $($Do not round intermediate calculations. Round your answers to $2$ decimal places.$)$