Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 20 $44.80 per unit $ 41.03 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice $133.29 per unit $129.94 per unit $85.03 per unit 5127.43 per unit Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 20 $44.80 per unit $ 41.03 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Multiple Choice $133.29 per unit $129.94 per unit $85.03 per unit 5127.43 per unit