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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,078,920		74,000	machine-hours
Processing orders	$	76,560		1,650	orders
Inspection	$	119,616		1,680	inspection-hours

The company makes 400 units of product O37W a year, requiring a total of 630 machine-hours, 50 orders, and 10 inspection-hours per year. The product's direct materials cost is $36.92 per unit and its direct labor cost is $30.06 per unit.

According to the activity-based costing system, the average cost of product O37W is closest to:

$97.52 per unit.

$91.72 per unit.

$95.74 per unit.

$66.98 per unit.