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

Activity Cost Pool	Total Cost					Total Activity
Assembly		$	1,022,580			78,000	machine hours
Processing orders		$	104,650			2,300	orders
Inspection		$	160,312			2,320	inspection hours

The company makes 440 units of product A21W a year, requiring a total of 820 machine-hours, 50 orders, and 20 inspection-hours per year. The product's direct materials cost is $35.32 per unit and its direct labor cost is $29.32 per unit. According to the activity-based costing system, the average cost of product A21W is closest to:

$97.38 per unit.

$68.14 per unit.

$64.64 per unit.

$95.76 per unit.

$52.25 per unit.