According to the activity-based costing system, the average cost of product D28K is closest to: (1 Point) Emmanuel Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly... P228,060 18,000 machine-hours Processing orders. P34,068 1,200 orders Inspection P125,560 1,720 inspection-hours The company makes 420 units of product D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The product's direct materials cost is P48.96 per unit and its direct labor cost is P25.36 per unit. P95.34 per unit P89.93 per unit P74.32 per unit P93.60 per unit