Ravelo Corporation has provided the following data from its activity-based costing system: Q0D Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $499,520 44,500 machine-hours $ 54,763 1,150 orders $ 78,089 1,160 inspection-hours Data concerning the company's product L19B appear below: 440 1,000 80 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 30 $38.74 per unit 11.45 per unit According to the activity based costing system, the unit product cost of product L19B is closest to: (Round Intermediate calculations to 2 decimal places.) Multiple Choice o $50.19 per unit o $85.71 per unit o $88.96 per unit $70.30 per unit