Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Assembly Processing orders Inspection Estimated Overhead Cost Expected Activity $500,520 45,000 machine-hours $ 55, 263 1,200 orders $ 78,589 1,210 inspection-hours Data concerning the company's product L19B appear below: 450 1,010 90 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost $ 39.74 per unit $ 12.45 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.) Multiple Choice O $52.19 per unit 0 $88.88 per unit 0 $92.13 per unit 0 $69.62 per unit