has provided the following data to implement an activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost $ 958,100 $ 90,345 $ 129,828 The company makes 440 units of product Expected Activity 67,000 machine-hours 1,900 orders 1,860 inspection-hours a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $35.75 per unit and its direct labor cost is $29.49 per unit. The unit product cost of product under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.)