3. value 1.00 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: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 10.00 per direct labor-hour $ 10.00 per machine-hour $ 60.00 per setup $100.00 per order $180.00 per shipment $ 10.00 per direct labor-hour Cost and activity data have been supplied for the following products: $ $ J78 3.00 5.00 2,000 B52 $ 46.00 $ 5.00 Direct materials cost per unit Direct labor cost per unit Number of units produced per year 200 Total Expected Activity B52 J78 1,500 2,000 Direct labor-hours Machine-hours Machine setups Production orders Shipments Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.) J78 B52 Unit product cost