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


Activity Cost Pool Total Cost Total Activity
Assembly $698,950.00 35,000 machine-hours
Processing orders $85,101.00 1,900 orders
Inspection $107,440.00 1,580 inspection-hours


Data concerning the company's product P58Z appear below:


Annual unit production and sales 400
Annual machine-hours 1,000
Annual number of orders 90
Annual inspection-hours 30
Direct material cost $34.78 per unit
Direct labor cost $23.52 per unit


According to the activity-based costing system, the unit product cost of product P58Z is closest to:
Answer a. $113.33 per unit
b. $58.30 per unit
c. $123.40 per unit
d. $118.30 per unit
.