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

Activity Cost Pools

Assembly

Processing orders

Inspection

Data concerning the company's product L19B appear below:

Annual unit production and sales

Annual machine-hours

Annual number of orders

Annual inspection hours

Direct materials cost

Direct labor cost

Estimated

Overhead Cost

$ 505,520

$ 57,763

$ 81,089

Multiple Choice

$67.93 per unit

Expected Activity

47,500 machine-hours

1,450 orders

1,460 inspection-hours

$105.90 per unit

According to the activity-based costing system, the unit product cost of product L19B is closest to: (Round your intermediate calculations to 2

decimal places.)

500

1,060

140

90

$44.74 per unit

$ 17.45 per unit