ABC-753 Inc. has provided the following data to implement an activity-based costing system: Estimated Overhead Cost Expected Activity 68,000 machine-hours Activity Cost Pools Assembly Processing orders Inspection $ 999,600 $ 101,300 $ 138,700 2,000 orders 1,900 inspection-hours The company makes 450 units of product SA149 a year, requiring a total of 710 machine-hours, 42 orders, and 12 inspection-hours per year. The product's direct materials cost is $36.31 per unit and its direct labor cost is $30.05 per unit. The unit product cost of product SA149 under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.)