Vanguard Corporation has provided the following data from its activity-based costing system: The company makes 420 units of product O37W a year, requiring a total of 670 machine-hours, 50 orders, and 10 inspection-hours per year. The product's direct materials cost is $35.96 per unit and its direct labor cost is $29.58 per unit. According to the activity-based costing system, the average cost of product 037W is closest to: Multiple Choice $95.73 per unit. $90.08 per unit. $65.54 per unit. $94.06 per unit