Vanguard Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost $983,280 76,320 Total Activity 68,000 machine-hours Assembly Processing orders Inspection 1,600 orders 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 $36.44 per unit and its direct labor cost is $29.82 per unit. According to the activity-based costing system, the average cost of product 037W is closest to