Rainbow Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 907,500 $ 64,430 $ 102,465 Total Activity 55,000 machine-hours 1,700 orders 1,350 inspection-hours Data concerning the company's product B99X appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 650 1,050 75 15 $ 50.00 per unit $ 41.15 per unit According to the activity-based costing system, the average cost of product B99X is closest to: Multiple Choice $91.15 per unit $123.93 per unit $145.55 per unit $130.30 per unit