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

Activity Cost Pools	Estimated Overhead Cost		Expected Activity
Assembly	$	505,520	47,500	machine-hours
Processing orders	$	57,763	1,450	orders
Inspection	$	81,089	1,460	inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales		500
Annual machine-hours		1,060
Annual number of orders		140
Annual inspection hours		90
Direct materials cost	$	44.74	per unit
Direct labor cost	$	17.45	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

• $105.90 per unit

• $67.93 per unit

• $102.65 per unit

• $62.19 per unit