Return to a 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 $ 70.00 per setup $ 100.00 per order $ 190.00 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 6.00 5.00 1,000 352 $41.00 $ 9.00 100 Total Expected Activity J78 B52 1,300 4,000 30 40 Direct labor-hours Machine-hours Machine Setups Production orders Shipments Total Expected Activity B52 Direct labor-hours Machine-hours Machine setups Production orders Shipments J78 1,300 4,000 40 30 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answer decimal places.) Unit product cost J78 $ 195.72 B52 100.60