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

$\backslash$table$[[,\backslash$table$[[$Estimated$],[$Overhead$]],],[$Activity Cost Pools,Cost,Expected Activity$],[$Assembly$,$$$508,520,49,000$ machine$-$hours$],[$Processing orders,$$59,263,1,600$ orders$],[$Inspection$,$$$82,589,1,610$ inspection$-$hours$]]$

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

$\backslash$table$[[$Annual unit production and sales,$530],[$Annual machine$-$hours,$1,090],[$Annual number of orders,$170],[$Annual inspection hours,$120],[$Direct materials cost,$$47\mathrm{.}74$ per unit$],[$Direct labor cost,$$20\mathrm{.}45$ per unit$]]$

According to the activity$-$based costing system, the unit product cost of product L$19$B is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$