Ravelo Corporation has provided the following data from its activity-based costing system:

Activity Cost Pools Estimated Overhead Cost Expected Activity
Assembly $ 503,520 46,500 machine-hours
Processing orders $ 56,763 1,350 orders
Inspection $ 80,089 1,360 inspection-hours

Data concerning the company's product L19B appear below:

Annual unit production and sales 480
Annual machine-hours 1,040
Annual number of orders 120
Annual inspection hours 70
Direct materials cost $ 42.74 per unit
Direct labor cost $ 15.45 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.)