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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	904,680		63,000	machine-hours
Processing orders	$	85,410		1,800	orders
Inspection	$	127,582		1,820	inspection-hours

The company makes 430 units of product O37W a year, requiring a total of 680 machine-hours, 30 orders, and 15 inspection-hours per year. The product's direct materials cost is $36.04 per unit and its direct labor cost is $29.62 per unit.

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

a.$90.81 per unit.

b.$94.12 per unit.

c.$91.68 per unit.

d.$65.66 per unit.