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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:
\table[[Activity Cost Pool,Activity Rates],[Labor-related,$4.00 per direct labor-hour],[Machine-related,$8.00 per machine-hour],[Machine setups,$40.00 per setup],[Production orders,$200.00 per order],[Shipments,$190.00 per shipment],[General factory,$8.00 per direct labor-hour]]
Cost and activity data have been supplied for the following products:
\table[[,J78,B52],[Direct materials cost per unit,$5.00,$46.00
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