ABC-851 Inc. has provided the following data to implement an activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost $ 988,250 $ 97,185 $136,524 Expected Activity 67,000 machine-hours 1,900 orders 1,860 inspection-hours The company makes 440 units of product SA156 a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.38 per unit and its direct labor cost is $30.12 per unit. The unit product cost of product SA156 under the activity-based costing system is closest to: (Round your intermediate calculations to 2 decimal places.) Mail Multiple Choice $94.95 per unit $96.57 per unit < Prev 9 of 12 Next >