Travis Corporation has provided the following data from its activity-based costing system: Activity cost pool Assembly Processing orders Inspection Total cost Total activity $313,490 $49,476 73,882 29,000 machine-hrs 1,400 orders 1,060 inspection hrs The company makes 500 units of product Q19S a year, requiring a total of 1,080 machine-hours, 60 orders, and 20 inspection-hours per year. The product's direct materials cost is $46.42 per unit and its direct labor cost is $20.22 per unit. According to the activity-based costing system, the average unit cost of product Q19S is closest to: $102.52 per unit $66.64 per unit $93.31 per unit $97.02 per unit