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

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 Q79Y appear below:

Annual unit production and sales		300
Annual machine-hours		1,090
Annual number of orders		95
Annual inspection hours		35
Direct materials cost	$	54.00	per unit
Direct labor cost	$	41.23	per unit

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

Multiple Choice

• $176.87 per unit

• $95.23 per unit

• $131.10 per unit

• $150.03 per unit