Janice Corp. has provided the following data from its activity-based costing system: Total Activity 18,000 mh 1,200 orders 1,720 inspection hours ctivity Cost P ool Total Cost $228,060 Assembly Processing Orders $34,068 Inspection $125,560 The company makes 420 units of product D28K a year, requiring a total of 460 machine hours, 80 orders, and 10 inspection hours per year. The product's direct materials cost was $48.96 per unit and its direct labour cost is $25.36 per unit. According to the activity-based costing system, the average cost of product D28K is closest to: $95.34 per unit $89.93 per unit $93.60 per unit $74.32 per unit