Dobles Corporation has provided the following data from its activity-based costing system: Activities Estimated Overhead Cost Expected Activity Assembly $984,640 68,000 machine-hours Processing orders $97,700 2,000 orders Inspection $135,280 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 $36.00 per unit and its direct labor cost is $29.74 per unit. According to the activity-based costing system, the unit product cost of product D28K is closest to: $93.42 per unit $65.74 per unit $95.04 per unit $85.68 per unit