TB MC Qu. 7-60 (Algo) Paparo Corporation has provided the following... Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 756,000 $ 87,860 $ 107,865 Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost Total Activity 45,000 machine-hours 2,300 orders 1,410 inspection-hours 400 1,110 105 45 $ 40.00 per unit $ 41.27 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: