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

Activities	Estimated Overhead Cost	Expected Activity
Assembly	$962,280	66,000	machine-hours
Processing orders	$89,370	1,800	orders
Inspection	$131,222	1,820	inspection-hours

The company makes 430 units of product D28K a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.14 per unit and its direct labor cost is $29.88 per unit.

According to the activity-based costing system, the unit product cost of product D28K is closest to:

A. $95.71 per unit

B. $86.68 per unit

C. $66.02 per unit

D. $94.09 per unit