Belsky Corporation Has Provided the Following Data from Its Activity-Based

Multiple Choice

Belsky Corporation has provided the following data from its activity-based costing system: The company makes 490 units of product Q19S a year, requiring a total of 1,080 machine-hours, 60 orders, and 20 inspection-hours per year. The product's direct materials cost is $46.42 per unit and its direct labor cost is $20.22 per unit. According to the activity-based costing system, the average cost of product Q19S is closest to:

A) $97.64 per unit
B) $66.64 per unit
C) $93.31 per unit
D) $94.79 per unit