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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$833,000,49,000$ machine$-$hours$],[$Processing orders,$$69,120,1,800$ orders$],[$Inspection$,$$$111,505,1,450$ 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

Direct labor cost

$600$

$1,150$

$125$

$30$

$$44\mathrm{.}00$ per unit

$$41\mathrm{.}35$ per unit

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

Multiple Choice

$$129\mathrm{.}78$ per unit

$$85\mathrm{.}35$ per unit

$$13230$ per unit

$$140\mathrm{.}75$ per unit