31 PM Sun Mar 19 100% Midterm Exam Spring- Actual Midterm Exam - Spring 2023 ABC-410 Inc. has provided the following data to implement an activity-based costing system Activity Cost Pools Overhead Cost Assembly Processing orders Inspection Estimated $ 963,460 $91,485 $ 130,944 Expected Activity 67,000 machine-hours 1,900 orders 1,860 inspection-hours The company makes 440 units of product SA120 a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $35.86 per unit and its direct labor cost is $29.60 per unit. The unit product cost of product SA120 under the activity based costing system is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $92.96 per unit $55.46 per unit $94.58 per unit $84.78 per unit < Prev 4 of 12 Next > P