Activity Cost Pool Assembly Processing orders Inspection Table 1 Total Cost $ 942,480 $ 85,050 $ 126,854 Total Activity 66,000 machine-hours 1,800 orders 1,820 inspection-hours Use Table 1 to answer this question. XYZ Corporation has provided the following data from its activity-based costing system (Table 1). The company makes 400 units of product ABA a year, requiring a total of 690 machine-hours, 40 orders, and 12 inspection-hours per year. The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product ABA is closest to: Select one: a. $92.49 per unit. b. $65.18 per unit. c. $96.63 per unit. d. none of the given answer. e. $94.11 per unit.