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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	999,120		69,000	machine-hours
Processing orders		81,175		1,700	orders
Inspection		122,311		1,730	inspection-hours

The company makes 490 units of product O37W a year, requiring a total of 740 machine-hours, 30 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.52 per unit and its direct labor cost is $29.86 per unit.

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

Multiple Choice

• $66.38 per unit.

• $92.61 per unit.

• $91.17 per unit.

• $89.69 per unit.