Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 965,700 58,000 machine-hours $ 76,100 2,000 orders $ 105, 156 1,380 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 800 1,080 90 30 $53.00 per unit $41.21 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice $94.21 per unit $148.91 per unit $130.90 per unit $123.83 per unit