A company that uses an activity-based costing system provided the following data. Activity Cost Pool Total Cost Assembly $907,500 Processing orders $64,430 Inspection $102,465 Information for Product A is as follows: Annual unit production and sales Total Activity 55,000 machine-hours 1,700 orders 1,350 inspection-hours 650 Annual machine-hours 1,050 Annual number of orders 75 Annual inspection hours 15 Direct materials cost $50.00 per unit Direct labor cost $41.15 per unit According to the activity-based costing system, the average cost of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)