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

Activity Cost Pools	Total Cost	Total Activity
Assembly	$498,520	44,000 machine-hours
Processing Orders	54,263	1,100 orders
Inspection	77,589	1,100 inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales	430
Annual machine-hours	990
Annual number of orders	70
Annual inspection hours	20
Direct materials cost	$37.74 per unit
Direct labor cost	$10.45 per unit

According to the activity-based costing system, the average cost of product L19B is closest to:

Group of answer choices

$85.56

$77.53

$82.31

$48.19