Petitte Corporation has provided the following data from its activity-based costing system: Activities Estimated Overhead Cost Expected 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 and sales 410 Annual machine-hours 700 Annual number of orders Annual inspection hours Direct materials cost $45.67 per unit Direct labor cost $31.24 per unit According to the activity-based costing system, the unit product cost of product K54A is closest to: $112.64 per unit $114.99 per unit $116.98 per unit $76.91 per unit Previous