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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 Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 10.00 per direct labor-hour $ 10.00 per machine-hour $ 60.00 per setup $ 100.00 per order $ 180.00 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 $ 3.00 $ 5.00 2,000 B52 $ 46.00 $ 5.00 200 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 50 2,000 30 3 4 5 NNNOO 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