1 Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Book Assembly Processing orders Inspection Estimated Overhead Cost $511,520 50,500 machine-hours Expected Activity $ 60,763 1,750 orders $ 84,089 1,760 inspection-hours Data concerning the company's product L198 appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours 560 1,120 200 150 Direct materials cost Direct labor cost $50.74 per unit $23.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: (Round your Intermediate calculations to 2 decimal places.)