Paparo Corporation has provided the following data from its activity-based costing system: 27 ints Activity Cost Pool Total Cost Total Activity Assembly $ 831,300 51,000 machine-hours 00:05.37 Processing orders 49,010 1,300 orders Inspection $ 98,905 1,310 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 450 1,010 30 $46.00 per unit $41.07 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to