Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total cost $ 926,800 $ 68,310 $ 103,360 Total Activity 56,000 machine-hours 1,800 orders 1,360 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 1,060 80 20 $ 51.00 per unit $ 41.17 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to