Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection $ Total Cost Total Activity 756,000 45,000 machine-hours 87,860 2,300 orders 107,865 1,410 inspection-hours $ Data concerning the company's product Q79Y appear below: 400 1,110 105 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 45 $40.00 per unit $ 41.27 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to