Petitte Corporation has provided the following data from its activity-based costing system: Activity Cost Pool (Total Cost ---- Total Activity) Assembly ($612,560 ---- 31,000 machine hours) Processing orders ($35,451 ---- 1,300 orders) Inspection ($100,217 ---- 1,690 inspection hours) Data concerning the company's product K54A appear below: Annual unit production & sales ... 410 Annual machine-hours.... 700 Annual number of orders... 30 Annual inspection hours... 30 Direct material cost... $45.67 per unit Direct labor cost... $31.24 per unit According to the activity-based costing system, the average cost of product K54A is closest to: Question 3 options: A) $76.91 per unit B) $116.98 per unit C) $112.64 per unit D) $114.99 per unit