32.

Belsky Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $958,100 67,000 machine-hours $ 90,345 1,900 orders $129,828 1,860 inspection-hours The company makes 440 units of product Q195 a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $35.75 per unit and its direct labor cost is $29.49 per unit. According to the activity-based costing system, the unit product cost of product Q19S is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $65.24 per unit $84.10 per unit $92.55 per unit O $94.17 per unit