4. Dobles Corporation has provided the following data from its activity-based costing system Activity Cost PoolsEstimated Overhead Cost Expected Activity Assembly Processing orders Inspection S228,060 18.000 machine-hours12.6T S34,0681.200 orders 283 S125.560 1.720 inspection-hours13 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. S93.60 per unit C. $69.98 per unit D. S91.98 per unit E. $21.02 per unit