Saved 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 $ 9.ee per direct labor-hour $ 4.00 per machine-hour $ 70.00 per setup $ 200.00 per order $ 130.00 per shipment $ 4.60 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 $ $ 378 4.50 3.25 4,000 852 $ 46.00 $ 4.00 500 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 378 B52 1,500 se 2,480 5e 3 2 4 2 9 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Direct labor cost per unit Number of units produced per year 3.25 4,000 40.0 $ 4.00 500 Direct labor-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity 078 B52 1,500 50 2,400 50 3 2 4 2 9 2 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calci decimal places.) J78 B52 Unit product cost Pro 3 af HE