Q$.($Required$)$ Ravelo Corporation has provided the following data from its activity$-$based costing system:

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$a order,$$498,520,44,000$ machine$-$hours$],[$nspecti$,$$$77,589,1,110$ inspection$-$hours$]]$

Data concerning the company's product L$19$B appear below:

$\backslash$table$[[,],[,\backslash$table$[[$Annual unit production and sales $......],[$Annual machine$-$hours.$]]],[$Annual number of orders.,$70],[$Annual inspection hours.,$20],[$Direct materials cost.,$$37\mathrm{.}74p$