Fielder Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Total Cost Activity Driver Driver Units Assembly $1,137,360 Machine hours 84,000 hours Processing orders $28,479 Orders 1,100 orders Inspection $97,155 Inspection hours 1,270 hours The company makes 470 units of product W26B a year, requiring a total of 660 machine-hours, 50 orders, and 40 inspection-hours per year. The product's direct materials cost is $40.30 per unit and its direct labor cost