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

$\backslash$table$[[$Activity cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$983,280,68,000$ machine$-$hours$],[$Processing orders,$$76,320,1,600$ orders$],[$Inspection$,$$$114,372,1,620$ inspection$-$hours$]]$

The company makes $480$ units of product $037W$ a year, requiring a total of $730$ machine$-$hours, $50$ orders, and $20$ inspection$-$hours per year. The product's direct materials cost is $$36\mathrm{.}44$ per unit and its direct labor cost is $$29\mathrm{.}82$ per unit.

According to the activity$-$based costing system, the average cost of product O$37$W is closest to:

Multiple Choice

$$93\mathrm{.}22$ per unit.

$$96\mathrm{.}16$ per unit.

$$91\mathrm{.}19$ per unit.