21. H.K. Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly .................... $698,950 35,000 machine-hours Processing orders ....... $85,101 1,900 orders Inspection ................... $107,440 1,580 insp cation-hours Data concerning the company's product P5 SZ appear below: Annual unit production and sales ...... 400 Annual machine -h0urs ....................... 1,000 Annual number of orders ................... 90 Annual inspection hours .................... 30 Direct materials cost .......................... $34.78 per unit Direct labor cost ................................. $23.52 per unit According to the activitybased costing system, the unit product cost of product P5 82 is closest to: a. $113.33 per unit 13- $58.30 per unit c. $123.40 per unit d. $118.30 per unit