CCL Corporation has provided the following data from its activity-based costing (ABC) system: Activity Pool Total Cost Total Activity 84,000 machine hours Assembly $1,137,360 Processing orders $28,479 1,100 orders Inspection $97,155 1,270 inspection hours The company produces and sells 470 units of product W26B a year, requiring a total of 660 machine hours, 50 orders, and 40 inspection hours per year. The product's direct materials cost is $40.30 per unit and its direct labor cost is $42.22 per unit. The product sells for $118.00 per unit. According to the ABC system, the total product cost for W26B: O $55.460.00 0 $13,290.90 O $52.075.30 $16.675.60 None of the above