Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 872,100 51,000 machine-hours $ 77,000 2,000 orders $ 113,337 1,470 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 700 1,170 135 40 $46.00 per unit $41.39 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice Multiple Choice O $132.70 per unit O $87.39 per unit O $142.99 per unit O $127.80 per unit