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

Activity Cost Pools	Estimated Overhead Cost		Expected Activity
Assembly	$	509,520	49,500	machine-hours
Processing orders	$	59,763	1,650	orders
Inspection	$	83,089	1,660	inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales		540
Annual machine-hours		1,100
Annual number of orders		180
Annual inspection hours		130
Direct materials cost	$	48.74	per unit
Direct labor cost	$	21.45	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.)

Multiple Choice

• $70.19 per unit

• $112.02 per unit

• $115.27 per unit

• $67.96 per unit