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 5.00 per direct labor-hour 10.00 per machine-hour 30.00 per setup 200.00 per order 140.00 per shipment 10.00 per direct labor-hour Labor-related Machine-related Machine setups 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 Number of units produced per year $ 20.00 5.50 $ 7.00 $ 4.25 2,000 200 Total Expected Activity J78 B52 Direct labor-hours 1,500 50 Machine-hours Machine setups 2,600 30 1 Production orders 1 Shipments 1 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