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 Machine setups Production orders $ 120.00 per shipment Shipments General factory $ 4.00 per direct labor-hour Cost and activity data have been supplied for the following products: Activity Rates $ 7.00 per direct labor-hour $ 3.00 per machine-hour Direct labor-hours Machine-hours Machine setups Production orders Shipments Direct materials cost per unit Direct labor cost per unit Number of units produced per year $ 40.00 per setup $ 160.00 per order Unit product cost Total Expected Activity 378 378 1,000 3,200 5 5 10 852 40 30 852 1 1 1 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) 378 $ 6.50 $ 3.75 4,000 B52 $31.00 $ 6.00 100