ABC. 633 inc. has provided the following data to implement an activity-based costing system: The company makes 440 units of product SA190 a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.07 per unit and its direct labor cost is $29.81 per unit. The unit product cost of product SA190 under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.) Multiplo Cholce $86.13 per unit $93.76 per unit $95.38 per unit