Exercise $4-3($Algo$)$ Compute ABC Product Costs $[$LO$4-3]$

$10$ points

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:

$\backslash$table$[[\backslash$table$[[$Activity$],[$Cost Pool$]],$Activity Rates$],[$Labor$-,$$$5\mathrm{.}00$ per direct labor$-],[$related$,$$$4\mathrm{.}00$ per machine$-$hour$],[\backslash$table$[[$Machine$-],[$related$]],$$$60\mathrm{.}00$ per setup$],[\backslash$table$[[$Machine$],[$setups$]],$$$100\mathrm{.}00$ per order$],[\backslash$table$[[$Production$],[$orders$]],$$$120\mathrm{.}00$ per shipment$],[$Shipments$,$$$4\mathrm{.}00$ per direct labor$-],[$General$,$$ hour$],[$factory$,]]$

Cost and activity data have been supplied for the following products:

$\backslash$table$[[$Direct materials cost per,J$78,$B$52],[$unit$,3\mathrm{.}50,20\mathrm{.}00],[\backslash$table$[[$Direct labor cost per$],[$unit$]],$$$3\mathrm{.}75,$$$9\mathrm{.}00$