Lamer 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 $ 7.00 per direct labor-hour $ 3.00 per machine-hour $ 10.00 per setup $160.00 per order $120.00 per shipment 5 4.00 per direct labor-hour Cost and activity data have been supplied for the following products Direct materials cost per unit olrect labor cost per unit. Number of units produced per year $ $ 5.50 3.75 4,000 11.00 .00 100 Total Expected Activity Direct labor hours 3,20 chinesetus Production onders Shipments Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) Shipments General factory $ $ 120.00 per shipment 4.00 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 $ $ 378 6.50 3.75 4.000 352 $31.00 $ 6.00 100 Total Expected Activity Direct labor hours Machine-hours. Machine setups Production orders 1.000 3,200 Required: Compute the unit product cost of each product listed above. (Do not round Intermediate calculations. Round your answers to 2 decimal places.) JTB 3.52 Un product cost