23. Spendlove Corporation has provided the following data from its activity-based costing system: Total Cost $1,372,578 $63,234.60 Activity Cost Pool Total Activity Assembly 61,800 machine-hours 2,010 orders 2,090 inspection-hours Processing orders Inspection $151,316 The company makes 600 units of product S78N a year, requiring a total of 1,200 machine-hours, 78 orders, and 34 inspection-hours per year. The product's direct materials cost is $49.55 per unit and its direct labor cost is $12.44 per unit. The product sells for $128.70 per unit. According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.) O $10,91240 $10,920.12 O $8,458.52 O $40,026.00 $40,026.00