velue 10.00 points 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 S 7.00 per direct labor-hour S 7.00 per machine-hour $ 40.00 per setup $100.00 per order 5100.00 per shipment S 7.00 per direct labor-hour Cost and activity data have been supplied for the following products J78 B52 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 5.00 S 34.00 $ 4.50 S 5.00 200 5,000 Total Expected Activity J78 B52 1,200 50 3,200 20 Direct labor-hours Machine-hours Machine setups Production orders Shipments 5 Required Compute the unit product cost of each product listed above (Round your answers to 2 decimal places.) J78 B52 Unit product cost Hints References eBook & Resources