Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly Processing orders Inspection $ 926,88e 56,00 machine-hours 68,310 1,80e orders $ 103,360 1,360 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 700 1,66e 80 20 $51.00 per unit $41.17 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to