Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly. $1,114,920 57,000 machine-hours Processing orders. $47,016 1,800 orders Inspection....... $107,328 1,560 inspection-hours The company makes 430 units of product S78N a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year. The product's direct materials cost is $49.81 per unit and its direct labor cost is $15.19 per unit. The product sells for $129.90 per unit. According to the activity-based costing system, the total product cost for product $78N is: Select one: Oa. $25,016 Ob. $51.740.5 c. $52.966. d. $26.724.5