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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$ 228,060	18,000	machine-hours
Processing orders	$ 34,068	1,200	orders
Inspection	$ 125,560	1,720	inspection-hours

The company makes 420 units of product D28K a year, requiring a total of 460 machine-hours, 80 orders, and 10 inspection-hours per year. The products direct materials cost is $48.96 per unit and its direct labor cost is $25.36 per unit.

According to the activity-based costing system, the average cost of product D28K is closest to:

Multiple Choice

$95.34 per unit

$93.60 per unit

$74.32 per unit

$89.93 per unit