6 ) Belsky Corporation has provided the following data from its activity - based costing*system .Activity Cost PoolTotal CostTotal ActivityAssembly$313 , 490|29, 000 machine- hoursProcessing orders$49, 4761 , 400 | ordersInspection$73, 8821 , 060| inspection - hoursThe company makes 490 units of product @195 a year , requiring a total of 1 , 080machine- hours , 60 orders , and 20 inspection- hours per year . The product's directmaterials cost is $46. 42 per unit and its direct labor cost is $ 20. 22 per unit.According to the activity -based costing system , the average cost of product Q 195 isclosest to :A ) $66. 64 per unitB ) $94. 79 per unit( ) $97. 64 per unitD ) $93. 31 per unit