Answer Happy

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 Activity Rates $9.00 per direct labor-hour $ 5.00 per machine-hour $ 30.00 per setup. Machine setups Production orders $ 200.00 per order Shipments $ 160.00 per shipment General factory $ 5.00 per direct labor-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labor cost per unit Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Unit product cost Total Expected Activity J78 J78 1,400 2,900 6 4 5 B52 30 30 B52 3 3 3 J78 $ 4.00 $ 4.00 2,000 Required: Compute the unit product cost of each product listed above. (Do not round intermediate calculations. Round your answers to 2 decimal places.) B52 $39.00 $ 6.00 200