Vanguard Corporation has provided the following data from its activity based costing system Activity Cost Pool Total Cost Total Activity Assembly $942.480 00.000 machine-hours Processing orders $ 85,050 1.800 orders inspection $ 120,854 1,820 Inspection hours The company makes 430 units of product 037W a year, requiring a total of 690 machine-hours, 40 orders, and 10 Inspection-hours per year. The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product 037W is closest to: O $65.18 per unit. O $89.72 per unit. $92.49 per unit. $94.11 per unit