Vanguard Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	858,000		6000	machine-hours
Processing orders	$	70950		1,500	orders
Inspection	$	106096		1,520	inspection-hours

The company makes 400 units of product O37W a year, requiring a total of 650 machine-hours, 30 orders, and 15inspection-hours per year. The product's direct materials cost is $35.80 per unit and its direct labor cost is $29.50 per unit.

According to the activity-based costing system, the average cost of product O37W is closest to:

91.16

92.09

94.70

65.30

$92.49 per unit.