Larner Corporation is a diversitiea manufacturer of industhai goods. ine companys activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory 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 Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ J78 5.50 4.25 2,000 B52 $ 20.00 $ 7.60 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 50 2,600 30 6 1 B 1 8 1 Required: Direct labor cost per unit Number of units produced per year $ 4.25 2,000 $ 7.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 852 1,500 5e 2,600 30 6 1 8 1 8 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Answer is complete but not entirely correct. J78 Unit product cost $ 2795 B52 S 31.60