-has provided the following data to implement an activity-based costing system: The company makes 430 units of product year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per yeac. The product's direct materials cost is $36.35 per unit and its direct inbor cost is $30.09 per unit. The unit product cost of producif ander the activify-bosed costing system is closest to: (Round your intermediate calculations to 2 decimal places.) places.)