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

Activity Cost Pool	Total Cost		Total Activity
Assembly	$	794,300	47,000	machine-hours
Processing orders	$	61,280	1,600	orders
Inspection	$	109,681	1,430	inspection-hours

Data concerning the company's product Q79Y appear below:

Annual unit production and sales		500
Annual machine-hours		1,130
Annual number of orders		115
Annual inspection hours		20
Direct materials cost	$	42.00	per unit
Direct labor cost	$	41.31	per unit

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

Multiple Choice

• $133.38 per unit

• $83.31 per unit

• $131.90 per unit

• $138.51 per unit