Activity Cost PoolsEst. Overhead Cost Assembl Processing orders Inspection Expected Activity 44,000Machine hours $498,520 $54,263 77589 1100 Orders 1,110Inspection hours Data conceming Pincott's product LB28 appears below Number of units produced Machine hour Number of orders Inspection hours Direct materials cost Direct labor cost 430 990 70 20 $37.74 per unit $10.45 per unit Calculate the total unit product cost of LB28 (Step 1: Determine activity rates for each activity pool Step 2: Determine overhead costs charged to product LB28 Step 3: Add up all product costs for LB28 Step 4: Determine unit product cost)