Belsky Corporation has provided the following data from its activity-based costing system Activity Cost Pools Assembly Processing orders Inspection Estinsted Overhead Cost $966,900 $ 90,450 $132,314 Expected Activity 66,000 machine-hours 1,800 orders 1,820 inspection-hours The company makes 430 units of product Q195 a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.24 per unit and its direct labor cost is $29.98 per unit. According to the activity-based costing system, the unit product cost of product Q195 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $96.09 per unit $94.47 per unit $8735 per unit