Pecot Industries has provided the following data from its activity-based costing system:

Activity Cost Pools	Est. Overhead Cost	Expected Activity
Assembly	$498,520	44,000	Machine hours
Processing orders	$54,263	1,100	Orders
Inspection	$77,589	1,110	Inspection hours

Data concerning Pecots product LB28 appears below:

Number of units produced 430

Machine hours 990

Number of orders 70

Inspection hours 20

Direct materials cost $37.74 per unit

Direct labor cost $10.45 per unit

Calculate the total unit product cost of LB28:

(Step 1: Determine activity rates for each activity pool

Step 2: Determine overhead costs charged to product LB28

Step 3: Add up all product costs for LB28

Step 4: Determine unit product cost)