Dobles Corporation has provided the following data from its activity-based costing system:

Activities	Estimated Overhead Cost	Expected Activity
Assembly	$963,460	67,000	machine-hours
Processing orders	$91,485	1,900	orders
Inspection	$130,944	1,860	inspection-hours

The company makes 440 units of product D28K a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $35.86 per unit and its direct labor cost is $29.60 per unit.

According to the activity-based costing system, the unit product cost of product D28K is closest to:

$94.58 per unit

$84.78 per unit

$65.46 per unit

$92.96 per unit