Rocklyn Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Inspection Total Cost $498,520 $54.263 $77,589 Total Activity 44,000 1,100 1,110 orders a conceming the company's product L19B appear below Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 430 990 70 20 $37.74 $10.45 per unit per unit According to the activity-based costing system, the average cost of product L19B is closest to $48. 19 per unit $130 56 per unit $85 56 per unit $37.37 per unit