Drewniak Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly............... $942,480 66,000 machine-hours Processing orders.... $85,050 1,800 orders Inspection............. $126,854 1,820 inspection-hours The company makes 430 units of product O37W a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product O37W is closest to: a. $94.11 per unit b. $89.72 per unit c. $65.18 per unit d. $92.49 per unit