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

Activity Cost Pools	Estimated Overhead Cost	Expected Activity
Assembly	$ 984,640	68,000	machine-hours
Processing orders	$ 97,700	2,000	orders
Inspection	$ 135,280	1,900	inspection-hours

The company makes 450 units of product SAA a year, requiring a total of 710 machine-hours, 42 orders, and 12 inspection-hours per year. The product's direct materials cost is $36.00 per unit and its direct labor cost is $29.74 per unit.

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

Multiple Choice

$95.04 per unit

$93.42 per unit

$65.74 per unit

$85.68 per unit