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 Activity Rates Labor-related $ 10.00 per direct labor-hour Machine-related $ 6.00 per machine-hour Machine setups $ 80.00 per setup Production orders $ 200.00 per order Shipments $ 200.00 per shipment General factory $ 6.00 per direct labor-hour Cost and activity data have been supplied for the following products: J78 B52 Direct materials cost per unit $ 2.50 $ 34.00 Direct labor cost per unit $ 5.00 $ 10.00 Number of units produced per year 4,000 200 Total Expected Activity J78 B52 Direct labor-hours 1,100 30 Machine-hours 2,300 40 Machine setups 6 2 Production orders 3 2 Shipments 5 2 Required: Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places.)