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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$891,800,52,000$ machine$-$hours$],[$Processing orders,$$80,955,2,100$ orders$],[$Inspection$,$$$114,256,1,480$ inspection$-$hours$]]$

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

Annual unit production and sales

Annual machine$-$hours

Annual number of orders

Annual inspection hours

Direct materials cost

$$47\mathrm{.}00$ per unit

Direct labor cost

$750$

$1,180$

$140$

$45$

$$47\mathrm{.}00$ per unit

$$41\mathrm{.}41$ per unit

According to the activity$-$based costing system, the average cost of product Q$79$Y is closest to:

Note: Round your intermediate calculations to $2$ decimal places.