4 Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 812, 500 50,000 machine-hours $45,180 1,200 orders $ 98,020 1,300 inspection-hours eBook Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 400 1,e00 50 25 $45.00 per unit $41.05 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to Multiple Choice $136.09 per unit $86.05 per unit $129.30 per unit $139.95 per unit