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 $502,520 46,006 machine-hours $ 56,263 1,300 orders $ 79,589 1,310 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 470 1,030 110 60 $ 41.74 per unit $ 14.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: (Rou Multiple Choice