Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost $ 518,520 $ 64,263 $ 87,589 Expected Activity 54,000 machine-hours 2,100 orders 2,110 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 630 1,190 270 220 $ 57.74 per unit $ 30.45 per unit According to the activity-based costing system, the unit product cost of product L19B is closest to: decimal places.) Multiple Choice $130.68 per unit $88,19 per unit $133.93 per unit $70.65 per unit