Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 850, 200 52,000 machine-hours $ 52,850 1,400 orders $ 99,792 1,320 inspection-hours Data concerning the company's product Q79Y appear below: 500 1,020 60 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost $47.00 per unit $41.09 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to