Ravelo Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Estimated Overhead Cost Expected Activity Assembly $ 510,520 50,000 machine-hours Processing orders $ 60,263 1,700 orders Inspection $ 83,589 1,710 inspection-hours Data concerning the company's product L19B appear below: Annual unit production and sales 550 Annual machine-hours 1,110 Annual number of orders 190 Annual inspection hours 140 Direct materials cost $ 49.74 per unit Direct labor cost $ 22.45 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.)