Ravelo Corporation has provided the following data from its activity-based costing system: Assembly Activity Cost Pools Estimated Overhead Cost $ 505,520 $ 57,763 $ 81,089 Processing orders Inspection Expected Activity 47,500 machine-hours Data concerning the company's product L198 appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 1,450 orders 1,460 inspection-hours 500 1,060 140 90 $ 44.74 per unit $ 17.45 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.)