Dobles Corporation has provided the following data from its activity-based costing system: Activities Estimated Overhead Cost Expected Activity Assembly $978,200 67,000 machine-hours Processing orders $94,905 1,900 orders Inspection $134,292 1,860 inspection-hours The company makes 440 units of product D28K a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.17 per unit and its direct labor cost is $29.91 per unit. According to the activity-based costing system, the unit product cost of product D28K is closest to: