4. Dobles Corporation has provided the following data from its activity-based costing systenm Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $228,06018,000machine-hours $34,0681,200|orders S125,5601,720inspection-hours The company makes 420 units of product D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The product's direct materials cost is $48.96 per unit and its direct labor cost is $25.36 per unit. According to the activity-based costing system, the unit product cost of product D28K is closest to: A. $95.34 per unit B. $93.60 per unit C. $69.98 per unit D. S91.98 per unit E. $21.02 per unit