Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 891,800 $ 80,955 $ 114,256 Total Activity 52,000 machine-hours 2,100 orders 1,480 inspection-hours Data concerning the company's product Q79Y appear below: 750 1,180 140 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 45 $ 47.00 per unit $ 41.41 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to