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

Activity Cost Pools	Estimated Overhead Cost		Expected Activity
Assembly	$	506,520	48,000	machine-hours
Processing orders	$	58,263	1,500	orders
Inspection	$	81,589	1,510	inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales		510
Annual machine-hours		1,070
Annual number of orders		150
Annual inspection hours		100
Direct materials cost	$	45.74	per unit
Direct labor cost	$	18.45	per unit

According to the activity-based costing system, the unit product cost of product L19B is closest to