Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Total Activity 907,500 55,000 machine-hours Cost Assembly 64,430 1,700 orders Processing orders $ 102,465 1,350 inspection-hours Inspection Data concerning the company's product Q79Y appear below Annual unit production and sales 650 Annual machine-hours 1,050 Annual number of orders 75 Annual inspection hours 15 Direct materials cost $50.00 per unit Direct labor cost $41.15 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice $145.55 per unit $123.93 per unit $130.30 per unit $91.15 per unit