Ravelo Corporation has provided the following data from its activity based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $500,520 45,000 machine-hours $ 55,263 1,200 orders $ 78,589 1,210 inspection-hours Data concerning the company's product L19B appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 450 1,010 90 40 $39.74 per unit $12.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: (Round your intermediate calculations to 2 decimal places.) According to the activity based costing system, the unit product cost of product L19B is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice o $52.19 per unit $88.88 per unit O $92.13 per unit O $69.62 per unit