Calculate the cost per unit using Activity-Based Costing (5) (3 Points) Dobles Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 228,060 18,000 machine-hours Processing orders $ 34,068 1,200 Orders Inspection $ 125,560 1,720 inspection hours The company makes 420 units of pri duct D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The product's direct materials cost is $48.96 per unit and its direct labor cost is $23.62 per unit. According to the activity-based costing system, the average cost of product D28K is closest to