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 $510,520 50,000 machine-hours $ 60,263 1,700 orders $ 83,589 1,710 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 550 1,110 190 140 $ 49.74 per unit $ 22.45 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 $72.19 per unit $114 23 per unit $11748 per unit 568 11 per unit