Item1 Time Remaining 32 minutes 9 seconds 00:32:09 Item Skipped Item 1 Item 1 Item Skipped Time Remaining 32 minutes 9 seconds 00:32:09 Kozlov Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 1,106,280 84,000 machine hours Processing orders $ 140,650 2,900 orders Inspection $ 203,524 2,920 inspection hours The company makes 500 units of product A21W a year, requiring a total of 885 machine-hours, 50 orders, and 20 inspection-hours per year. The product's direct materials cost is $36.04 per unit and its direct labor cost is $30.04 per unit. According to the activity-based costing system, the average cost of product A21W is closest to: