Activity cost pool Total cost Total activity Assembly $510,000 25,000 machine-hours Inspection $97.800 5,000 inspection - hours Packaging $47,150 4,100 orders The annual production and sales of one of its products, the Zinger, aro 700 units. The following data relate to the production and sales of Zingers in the most recent year Annual machine hours 720 Annual inspection - hours 85 Annual number of orders 100 Direct materials cost per unit $123.40 Direct labor cost per unit $65.80 What is the average cost of one Zinger? (Round all answers to two decimal places.) OA $240.66 OB. $214.37 C$24.02 OD $171.26