Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 965,700 58,000 machine-hours Processing orders $ 76,100 2,000 orders Inspection $ 105,156 1,380 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales 800 Annual machine-hours 1,080 Annual number of orders 90 Annual inspection hours 30 Direct materials cost $ 53.00 per unit Direct labor cost $ 41.21 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: