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Drewniak Corporation has provided the following data from its activity-based costing system: The company makes 440 units of product 037W a year, requiring a total

Drewniak Corporation has provided the following data from its activity-based costing system:
The company makes 440 units of product 037W a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $35.86 per unit and its direct labor cost is S29.60 per unit. According to the activity-based costing system, the unit product cost of product 037W is closest to

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