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

Activity cost pool Total cost Total activity

Assembly $313,490 29,000 machine-hrs

Processing orders $ 49,476 1,400 orders

Inspection $ 73,882 1.060 inspection hrs The company makes 490 units of product Q19S a year, requiring a total of 1,080 machine-hours, 60 orders, and 20 inspection-hours per year. The product's direct materials cost is $46.42 per unit and its direct labor cost is $20.22 per unit.

According to the activity-based costing system, the average cost of product Q19S is closest to: