Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 794, 300 $ 61,280 $ 109,681 Total Activity 47,000 machine-hours 1,600 orders 1,430 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 500 1,130 115 20 $ 42.00 per unit $ 41.31 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice $133.38 per unit $83.31 per unit $131.90 per nit $138.51 per unit