Vanguard Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $1,159,720 $ 98,490 $ 152,721 Total Activity 79,000 machine hours 2300 orders 2,130 inspection hours The company makes 450 units of product 037W a year, requiring a total of 680 machine-hours, 40 orders, and 20 Inspection hours per year. The product's direct materials cost is $37.32 per unit and its direct labor cost is $30.26 per unit. According to the activity-based costing system, the average cost of product 037W is closest to: $9712 per unit $67.58 per unit $9295 per unit $93.93 per unit