DX 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 ow 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 ow is closest to: a $92.11 per unit b. $94.11 per unit OC. $89.72 per unit d. $92.49 per unit O e. $65.18 per unit