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

Activity Cost Pools

Estimated

Overhead

CostExpected ActivityAssembly$516,52053,000machine-hoursProcessing orders$63,2632,000ordersInspection$86,5892,010inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales610Annual machine-hours1,170Annual number of orders250Annual inspection hours200Direct materials cost$55.74per unitDirect labor cost$28.45per 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.)

a.84.19 per unit

b.126.73 per unit

c.129.98 per unit

d.69.83 per unit