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

Activity Cost Pool Total Cost Total Activity Assembly $ 850,200 52,000 machine-hours Processing orders $ 52,850 1,400 orders Inspection $ 900,792 1,320 inspection-hours

Data concerning the company's product Q79Y appear below: Annual unit production and sales 500 Annual machine-hours 1,020 Annual number of orders 60 Annual inspection hours 35 Direct materials cost $ 47.00 per unit Direct labor cost $ 41.09 per unit

According to the activity-based costing system, the average cost of product Q79Y is closest to: A) $142.19 per unit B) $88.09 per unit C) $131.27 per unit D) $129.70 per unit