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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$999,120,69,000$ machine$-$hours$],[$Processing orders,$$81,175,1,700$ orders$],[$Inspection$,$$$122,311,1,730$ inspection$-$hours$]]$

According to the activity$-$based costing system, the average cost of product $037W$ is closest to:

Multiple Choice

$$66\mathrm{.}38$ per unit.

$$91\mathrm{.}17$ per unlt.

$$89\mathrm{.}69$ per unit.

$$9261$ per unlt.