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
|
$
|
5.00
|
per direct labor-hour
|
|
Machine-related
|
$
|
10.00
|
per machine-hour
|
|
Machine setups
|
$
|
30.00
|
per setup
|
|
Production orders
|
$
|
200.00
|
per order
|
|
Shipments
|
$
|
140.00
|
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
|
$
|
5.50
|
$
|
20.00
|
|
Direct labor cost per unit
|
$
|
4.25
|
$
|
7.00
|
|
Number of units produced per year
|
|
2,000
|
|
200
|
| |
|
Total Expected Activity
|
|
|
|
|
| |
J78
|
|
B52
|
|
Direct labor-hours
|
1,500
|
|
50
|
|
Machine-hours
|
2,600
|
|
30
|
|
Machine setups
|
6
|
|
1
|
|
Production orders
|
8
|
|
1
|
|
Shipments
|
8
|
|
1
|
Required:
Compute the unit cost of each product listed above. (Round your answers to 2 decimal places.)
| |
J78
|
B52
|
|
Unit Product Cost
|
|
|