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 $518,520 54,000 machine-hours $ 64,263 2,100 orders $ 87,589 2,110 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 630 1,190 270 220 $5* 74 per unit $30.45 per unit According to the activity-based costing system, the unit product cost of product 119B is closest to: (Round your intermediate calculations to 2 decimal places.) According to the activity based costing system, the unit product cost of product L198 is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice 588.19 per un O $130.68 per unit o $133.93 per unit O $70.65 per unit