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 Activity Rates $10.00 per direct labor-hour $ 10.00 per machine-hour $.70.00 per setup Machine setups Production orders $ 100.00 per order Shipments $190.00 per shipment General factory $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: 378 $6.00 $5.00 1,000 Direct materials cost per unit Direct labor cost per unit Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Unit product cost Total Expected Activity J78 378 1,300 4,000 4 3 6 B52 40 30 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) B52 1 1 1 B52 $ 41.00 $9.00 100 ​