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Larner Corporation is adiversified manufacturer of industrial goods. The company'sactivity-based costing system contains the following six activitycost pools and activity rates:


Activity CostPool Activity Rates
Labor-related $ 5.00 per direct labor-hour
Machine-related $ 6.00 per machine-hour
Machine setups $ 40.00 per setup
Productionorders $ 100.00 per order
Shipments $ 120.00 per shipment
General factory $ 6.00 per direct labor-hour

Cost and activity data have beensupplied for the following products:

J78 B52
Directmaterials cost per unit $ 6.00 $ 26.00
Direct labor costper unit $ 5.00 $ 6.00
Number of unitsproduced per year 1,000 100
Total Expected Activity
J78 B52
Directlabor-hours 1,300 40
Machine-hours 2,200 30
Machine setups 5 2
Productionorders 7 2
Shipments 6 2
Required:
Compute the unit product cost ofeach product listed above. (Round your answers to 2 decimalplaces.)


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Jean Keeling
Jean KeelingLv2
28 Sep 2019

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