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.)

A) $60.19 per unit

B) $100.12 per unit

C) $103.37 per unit

D) $68.08 per unit

Ravelo Corporation has provided the following data from its activity-based costing system: Estimated Overhead Activity Cost Pools Expected Activity Cost $504,520 47,000 machine- hours 57,263 1,400 orders Assembly Processing orders 1,410 inspection - hours Inspection 80,589 Data concerning the company's product L19B appear below: Annual unit production and sales 490 Annual machine - hours 1,050 Annual number of orders 130 Annual inspection hours 80 $43.74 per unit $16.45 per unit Direct materials cost Direct labor cost 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.)