Belsky Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Estimated Overhead Cost Expected Activity Assembly $ 983,560 67,000 machine-hours Processing orders $ 96,045 1,900 orders Inspection $ 135,408 1,860 inspection-hours The company makes 440 units of product Q19S a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.28 per unit and its direct labor cost is $30.02 per unit. According to the activity-based costing system, the unit product cost of product Q19S is closest to: (Round your intermediate calculations to 2 decimal places.)