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

Activity Cost Pools	Estimated Overhead Cost		Expected Activity
Assembly	$	513,520	51,500	machine-hours
Processing orders	$	61,763	1,850	orders
Inspection	$	85,089	1,860	inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales		580
Annual machine-hours		1,140
Annual number of orders		220
Annual inspection hours		170
Direct materials cost	$	52.74	per unit
Direct labor cost	$	25.45	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

• $78.19 per unit

• $120.61 per unit

• $123.86 per unit

• $68.81 per unit