Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders. Inspection Estimated Overhead Cost $ 504,520 $ 57,263 $ 80,589 Expected Activity 47,000 machine-hours 1,400 orders 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 1,410 inspection-hours 490 1,050 130 80 $43.74 per unit $ 16.45 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 d places.)