Paparo Corporation has provided the following data from its activity$-$based costing system:

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,,$$$985,300,59,000$ machine$-$hours$],[$Processing orders,$$80,010,2,100$ orders$],[$Inspection$,$$$106,057,1,390$ inspection$-$hours$]]$

Data concerning the company's product Q$79$Y appear below:

$\backslash$table$[[$Annual unit production and sales,$300],[$Annual machine$-$hours,$1,090],[$Annual number of orders,$95],[$Annual inspection hours,$35],[$Direct materials cost,$$54\mathrm{.}00$ per unit$],[$Direct labor cost,$$41\mathrm{.}23$ per unit$]]$

According to the activity$-$based costing system, the average cost of product Q$79$Y is closest to: Note: Round your Intermedlat$$ calculatlons to $2$ decimal places.

Multiple Choice

$$176\mathrm{.}87$ per unit

$$95\mathrm{.}23$ per unit