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

Activity Cost Pool	Total Cost		Total Activity
Assembly	$	831,300	51,000	machine-hours
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		450
Annual machine-hours		1,010
Annual number of orders		55
Annual inspection hours		30
Direct materials cost	$	46.00	per unit
Direct labor cost	$	41.07	per unit

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

Multiple Choice

• $133.30 per unit

• $87.07 per unit

• $129.50 per unit

• $141.07 per unit