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Vanguard Corporation has provided the following data from its activity - based costing system: table [ [ Activity Cost Pool,Total Cost,Total Activity ] ,

Vanguard Corporation has provided the following data from its activity-based costing system:
\table[[Activity Cost Pool,Total Cost,Total Activity],[Assembly,$1,095,000,75,000 machine-hours],[Processing orders,$81,375,1,750 orders],[Inspection,$126,914,1,780 inspection-hours]]
The company makes 410 units of product O37W a year, requiring a total of 640 machine-hours, 30 orders, and 15 inspection-hours per year. The product's direct materials cost is $37.00 per unit and its direct labor cost is $30.10 per unit.
According to the activity-based costing system, the average cost of product O37W is closest to:
Multiple Choice
$6710 per unit
$9250 per unit.
$95.90 per unit
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