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

Activities	Estimated Overhead Cost	Expected Activity
Assembly	$947,100	66,000	machine-hours
Processing orders	$86,130	1,800	orders
Inspection	$127,946	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 $35.82 per unit and its direct labor cost is $29.56 per unit.

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

$84.65 per unit

$92.87 per unit

$65.38 per unit

$94.49 per unit