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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$ 907,500	55,000	machine-hours
Processing orders	$ 64,430	1,700	orders
Inspection	$ 102,465	1,350	inspection-hours

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: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$123.93 per unit

$91.15 per unit

$130.30 per unit

$145.55 per unit