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

Activities	Estimated Overhead Cost	Expected Activity
Assembly	$1,005,040	68,000	machine-hours
Processing orders	$102,500	2,000	orders
Inspection	$139,840	1,900	inspection-hours

The company makes 450 units of product D28K a year, requiring a total of 710 machine-hours, 42 orders, and 12 inspection-hours per year. The product's direct materials cost is $36.42 per unit and its direct labor cost is $30.16 per unit.

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

$96.65 per unit $88.38 per unit $66.58 per unit $95.03 per unit