Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 911,600 53,000 machine-hours Processing orders $ 84,920 2,200 orders Inspection $ 115,177 1,490 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales 800 Annual machine-hours 1,190 Annual number of orders 145 Annual inspection hours 50 Direct materials cost $ 48.00 per unit Direct labor cost $ 41.43 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: