Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 985,300 59,000 machine-hours $ 80, 010 2,100 orders $ 106, 057 1,390 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 300 1,090 95 35 $54.00 per unit $41.23 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice O $131.10 per unit