Paparo Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 965,700 $ 76,100 $ 105, 156 Total Activity 58,000 machine-hours 2,000 orders 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 O $123.83 per una O $130.90 per unit $148.91 per unit Mares egneer who has designed a betection device. He is convinced that there is a big potential market for the device. Accordingly, he has decided to quit his present job and start a company to made and at the device Mu partea achine years ago to experimental board The machine will be used to manufacture the new board The cost of this machines whore Croce Opera O 5