Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Estimated Overhead Cost Expected Activity Assembly $ 498,520 44,000 machine-hours Processing orders $ 54,263 1,100 orders Inspection $ 77,589 1,110 inspection-hours Data concerning the company's product L19B appear below: Annual unit production and sales 430 Annual machine-hours 990 Annual number of orders 70 Annual inspection hours 20 Direct materials cost $ 37.74 per unit Direct labor cost $ 10.45 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.) O $48.19 per unit O $85.56 per unit O $82.31 per unit O $77.53 per unit