please explain in excel

3 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: 10 points Skipped Activity Cost Pool Labor related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 9.00 per direct labor-hour $ 7.00 per machine-hour $ 60.00 per setup $ 200.00 per order $ 100.00 per shipment $ 7.00 per direct labor-hour eBook Hint Cost and activity data have been supplied for the following products Print References Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ $ 378 3.00 5.00 4,000 B52 $36.00 $7.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 652 800 40 3,300 2e 3 3 8 3 12 3 Required: Compute the unit product cost of each product listed above (Do not round intermediate calculations. Round your answers to 2 decimal places.)