Please help answer the two questions at the very bottom.

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 Rates Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory S 7.00 per direct labor-hour S 3.00 per machine-hour S 40.00 per setup $160.00 per order $120.00 per shipment S 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 J78 B52 $ 6.50 $31.00 $ 3.75 S 6.00 4,000 100 Total Expected Activity J78 1,000 3,200 B52 40 30 Direct labor-hours Machine-hours Machine setups Production orders Shipments 10 Required Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 14.20 $43.70 B52 Unit product cost