Vanguard Corporation has provided the following data from its activity based costing system Activity Cost Pool Sembly Processing orders inspection $873.520 $ 75,700 $ 113,238 4600 orders 1020 inspection hours e sco 535 88 perut and direct costs $2954 perunt The company makes 410 units of product 037W a year, requiring a total of 660 machine hours 40 orders, and 20 inspection hours per year. The products d According to the activity-based costing system, the average cost of product Wiscoses to O 0 $96.50 per unit 59150 per un $65.42 per un $93.09 per unn