Belsky Corporation has provided the following data from its activity$-$based costing system:

$\backslash$table$[[,\backslash$table$[[$Estimated$],[$Activity Cost Pools$],[$Overhead Cost$]],$Expected Activity$],[$Assembly$,$$$999,600,68,000$ machine$-$hours$],[$Processing orders,$$101,300,2,000$ orders$],[$Inspection$,$$$138,700,1,900$ inspection$-$hours$]]$

The company makes $450$ units of product Q$19$S a year, requiring a total of $710$ machine$-$hours, $42$ orders, and $12$ inspection$-$hours per year. The product direct materials cost is $$36\mathrm{.}31$ per unit and its direct labor cost is $$30\mathrm{.}05$ per unit.

According to the activity$-$based costing system, the unit product cost of product Q$19$S is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$ $$96\mathrm{.}23$ per unit

$$ $$66\mathrm{.}36$ per unit

$$ $$8770$ per unit