Dobles Corporation has provided the following data from its activity-based costing system: Activities Assembly Processing orders Inspection Estimated Overhead Cost $994,840 $100,100 Expected Activity 68,000 machine-hours 2,000 orders 1,900 Inspection hours $137,560 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 $36.21 per unit and its direct labor cost is $29.95 per unit According to the activity-based costing system, the unit product cost of product D28K is closest to: $87.03 per unit $94.22 per unit $95.84 per unit O $66.16 per unit