Ravelo Corporation has provided the following data from its activity-based costing system:
Activity Cost Pools
Data concerning the company's product L19B appear below:
|Annual unit production and sales||630|
|Annual number of orders||270|
|Annual inspection hours||220|
|Direct materials cost||$||57.74||per unit|
|Direct labor cost||$||30.45||per unit|
According to the activity-based costing system, the unit product cost of product L19B is closest to
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