Exercise 4-3 compute abc product costs [lo4-3] 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 $ 7.00 per direct labor-hour machine-related $ 3.00 per machine-hour machine setups $ 40.00 per setup production orders $ 160.00 per order shipments $ 120.00 per shipment general factory $ 4.00 per direct labor-hour cost and activity data have been supplied for the following products: j78 b52 direct materials cost per unit $ 6.50 $ 31.00 direct labor cost per unit $ 3.75 $ 6.00 number of units produced per year 4,000 100 total expected activity j78 b52 direct labor-hours 1,000 40 machine-hours 3,200 30 machine setups 5 1 production orders 5 1 shipments 10 1 required: compute the unit product cost of each product listed above. (do not round intermediate calculations. round your answers to 2 decimal places.)