ABC-773 Inc. has provided the following data to implement an activity-based costing system:

Activity Cost PoolsEstimated Overhead CostExpected ActivityAssembly$ 988,25067,000machine-hoursProcessing orders$ 97,1851,900ordersInspection$ 136,5241,860inspection-hours

The company makes 440 units of product SA100 a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.38 per unit and its direct labor cost is $30.12 per unit.

The unit product cost of product SA100 under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$88.15 per unit

$96.57 per unit

$66.50 per unit

$94.95 per unit