Drewniak Corporation has provided the following data from its activity-based costing system: Activities Estimated Overhead Cost Expected Activity Assembly $973,510 67,000 machine-hours Processing orders $93,765 1,900 orders Inspection $133,176 1,860 inspection-hours The company makes 440 units of product O37W a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.07 per unit and its direct labor cost is $29.81 per unit. According to the activity-based costing system, the unit product cost of product O37W is closest to?