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

Activity Cost Pools	Estimated Overhead Cost		Expected Activity
Assembly	$	508,520	49,000	machine-hours
Processing orders	$	59,263	1,600	orders
Inspection	$	82,589	1,610	inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales		530
Annual machine-hours		1,090
Annual number of orders		170
Annual inspection hours		120
Direct materials cost	$	47.74	per unit
Direct labor cost	$	20.45	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.)

• $68.19 per unit

• $109.78 per unit

• $113.03 per unit - My answer is close to this, but I cannot seem to find the exact $ amount.

• $67.87 per unit