Dobles Corporation has provided the following data from its activity-based costing system: Activities Estimated Overhead Cost Expected Activity Assembly $957,000 66,000 machine-hours Processing orders $88,290 1,800 orders Inspection $130,130 1,820 inspection-hours The company makes 430 units of product D28K a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.03 per unit and its direct labor cost is $29.77 per unit. According to the activity-based costing system, the unit product cost of product D28K is closest to: $95.29 per unit $65.80 per unit $86.00 per unit $93.67 per unit