Vanguard Corporalion has provided the following data from its activity-based cooling system Activity Cost Pool Total Cost Total Activity Assembly $1,030,920 71,000 machine-hours Processing orders 90,915 1,900 orders Inspection 136,837 1,930 inspection-hours The company makes 370 units of product O37W a year, requiring a total of 600 machine hours, 50 orders and 15 Inspection-hours per year. The product's dired materials cost is $36.68 per unit and its direct labor cost is $29.94 per unit According to the activity-based costing system, the average cost of product 037W is closest to Multle Choice $99 51 per unit 56662 Der Unit