Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 869,200 53,000 machine-hours Processing orders $ 56,700 1,500 orders Inspection $ 100,681 1,330 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales 550 Annual machine-hours 1,030 Annual number of orders 65 Annual inspection hours 40 Direct materials cost $ 48.00 per unit Direct labor cost $ 41.11 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: