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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$888,300,54,000$ machine$-$hours$],[$Processing orders,$$60,560,1,600$ orders$],[$Inspection$,$$$101,572,1,340$ inspection$-$hours$]]$

Data concerning the company's product Q$79$Y appear below:

$\backslash$table$[[$Annual unit production and sales,$600],[$Annual machine$-$hours,$1,040],[$Annual number of orders,$70],[$Annual inspection hours,$45],[$Direct materials cost,$$49\mathrm{.}00$ per unit$],[$Direct labor cost,$$41\mathrm{.}13$ per unit$]]$

According to the activity$-$based costing system, the average cost of product Q$79$Y is closest to:

Note: Round your intermediate calculations to $2$ decimal places.