ABC-322 Inc. has provided the following data to Implement an activity-based costing system: The company makes 430 units of product SA197 a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.35 per unit and its direct labor cost is $30.09 per unit. The unit product cost of product SA197 under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $94.89 per unit $96.51 per unit