Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains...

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Accounting

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 $ 10.00 per machine-hour
Machine setups $ 70.00 per setup
Production orders $ 100.00 per order
Shipments $ 190.00 per shipment
General factory $ 10.00 per direct labor-hour

Cost and activity data have been supplied for the following products:

J78 B52
Direct materials cost per unit $ 6.00 $ 41.00
Direct labor cost per unit $ 5.00 $ 9.00
Number of units produced per year 1,000 100

Total Expected Activity
J78 B52
Direct labor-hours 1,300 40
Machine-hours 4,000 30
Machine setups 4 1
Production orders 3 1
Shipments 6 1

Required:

Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

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