Use Table 1 to answer this question. XYZ Corporation has provided the following data from its activity-based costing system (Table 1). The company makes 400 units of product ABA a year, requiring a total of 690 machine-hours, 35 orders, and 10 inspection-hours per year. The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product ABA is closest to: Select one:

Table 1 Activity Cost Pool Assembly Processing orders Inspection Total Cost $942.480 $ 5,050 $ 126,854 Total Activity 66,000 machine-hours 1,800 orders 1.820 inspection-hours Activity Cost Pool Assembly Processing orders Inspection Table 2 Total Cost Total Activity $1,114,920 57,000 machine-hours 5 47,016 1.800 orders 5 107.328 1.560 inspection hours Table 3 Costs: Factory Rent Factory Depreciation Factory Utilities Total $ 373.000 150,000 250,000 S 773,000 Distribution of resource consumption: Total Factory Rent Factory Depreciation Factory Utilities Activity Cost Pools Fixing Cutting Polishing 60% 2017 389 459 20% 20 100% 100% 100%