Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 833,000 $ 69,120 $ 111,505 Total Activity 49,000 machine-hours 1,800 orders 1,450 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 600 1,150 125 30 $ 44.00 per unit $ 41.35 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice HI a