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 $ 7.00 per direct labor-hour machine-related $ 3.00 per machine-hour machine setups $ 40.00 per setup production orders $ 160.00 per order shipments $ 120.00 per shipment general factory $ 4.00 per direct labor-hour cost and activity data have been supplied for the following products: j78 b52 direct materials cost per unit $ 6.50 $ 31.00 direct labor cost per unit $ 3.75 $ 6.00 number of units produced per year 4,000 100 total expected activity j78 b52 direct labor-hours 1,000 40 machine-hours 3,200 30 machine setups 5 1 production orders 5 1 shipments 10 1 required: compute the unit product cost of each product listed above. (do not round intermediate calculations. round your answers to 2 decimal places.)

The following selected circumstances relate to pending lawsuits for erismus, inc. erismus’s fiscal year ends on december 31. financial statements are issued in march 2019. erismus prepares its financial statements according to u. s. gaap. required: indicate the amount erismus would record as an asset, liability, or not accrued in the following circumstances. 1. erismus is defending against a lawsuit. erismus's management believes the company has a slightly worse than 50/50 chance of eventually prevailing in court, and that if it loses, the judgment will be $1,000,000. 2. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages could fall anywhere in the range of $2,000,000 to $4,000,000, with any damage in that range equally likely. 3. erismus is defending against a lawsuit. erismus's management believes it is probable that the company will lose in court. if it loses, management believes that damages will eventually be $5,000,000, with a present value of $3,500,000. 4. erismus is a plaintiff in a lawsuit. erismus's management believes it is probable that the company eventually will prevail in court, and that if it prevails, the judgment will be $1,000,000. 5. erismus is a plaintiff in a lawsuit. erismus’s management believes it is virtually certain that the company eventually will prevail in court, and that if it prevails, the judgment will be $500,000.