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

Activity Cost Pool	Total Cost		Total Activity
Assembly	$	872,100	51,000	machine-hours
Processing orders	$	77,000	2,000	orders
Inspection	$	113,337	1,470	inspection-hours

Data concerning the company's product Q79Y appear below:

Annual unit production and sales		700
Annual machine-hours		1,170
Annual number of orders		135
Annual inspection hours		40
Direct materials cost	$	46.00	per unit
Direct labor cost	$	41.39	per unit

According to the activity-based costing system, the average cost of product Q79Y is closest to:

Multiple Choice

• $127.80 per unit

• $87.39 per unit

• $132.70 per unit

• $142.99 per unit