A. 50.19

B . 88.96

C. 85.71

D. 70.30

Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $ 499,520 44,500 machine-hours $ 54,763 1,150 orders $ 78,089 1,160 inspection-hours Data concerning the company's product L19B appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 440 1,000 80 30 $38.74 per unit $11.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: (Round your intermediate calculations to 2 decimal places.)