1 Ravelo Corporation has provided the following data from its activity-based costing system: Ook Estimated Overhead Activity Cost Pools Cost Expected Activity Assembly $512,520 51,000 machine-hours Processing orders $ 61,263 1,800 orders Inspection $ 84,589 1,810 inspection-hours Data concerning 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. 570 1,130 210 160 $51.74 per unit $24.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: