35. Rosenbrook Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Assembly$477,900 29,500 machine-hours Packaging... Shipping. Total Activity $35,400 1,200 orders 748 shipments Data concerning one of the company's products appear below: Selling price per utnit... $189.50 Direct materials cost per unit.. Direct labor cost per unit Annual unit production and sales.. Annual machine-hours... Annual orders. Annual shipments.. $41.59 $38.21 280 405 62 According to the activity-based costing system, the annual product margin for this product is: A. $21,898 B. $30,716 C. $30,609 D. $24,155 LO1-A