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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,127,280		77,000	machine-hours
Processing orders	$	91,065		1,950	orders
Inspection	$	141,570		1,980	inspection-hours

The company makes 430 units of product O37W a year, requiring a total of 660 machine-hours, 50 orders, and 10 inspection-hours per year. The product's direct materials cost is $37.16 per unit and its direct labor cost is $30.18 per unit.

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

$95.24 per unit.

$67.34 per unit.

$96.90 per unit.

$91.47 per unit.