32 . Kraska Corporation has provided the following data from its activity- based costing system Activity Cost Pool Total Cost Total Acti Fits Assembly $413100 God machine- hours Processing orders 4:32.930 Good orders Inspection $106 506 1 410 inspection- hours Data concerning one of the company's products Product Of W . appear below Selling price per unit SEN. 20 Direct materials cost per unit 515 02 Direct labor cost per unit VISION Annual wud production and sales 300 Annual machine - how 870 Annual orders 90 Annual inspection- hours According to the activity - based costing system , the product margin for product OW is A. $4 651.80 B . $1 688 . 10 C . $17934 .00 D. $3 956 . 10