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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$.,$$$498,520,44,000$ machine$-$hours$],[$Processing orders.,$$54,263,1,100$ orders$],[$Inspection$,$$$77,589,1,110$ inspection$-$hours$]]$

Data concerning the company's product $L19B$ appear below:

$\backslash$table$[[$Annual unit production and sales,$430,],[$Annual machine$-$hours $...........................,990,],[$Annual number of orders........................,$70,],[$Annual inspection hours...........................,$20,],[$Direct materials cost............................,$$37\mathrm{.}74,2,-1,$per unit$],[$Direct labor cost.,$$10\mathrm{.}45,$per unit$]]$

According tothe activity$-$based costing system, the unit product cost of product L$19$B is closest to:

$$48\mathrm{.}19$ per unit

$$82\mathrm{.}31$ per unit

$$85\mathrm{.}56$ per unit

$$77\mathrm{.}53$ per unit