42 In its first year of operations a company produced and sold 70.600 units of Product A sta zelling price of $26 per unit and 18,100 units of Product 5 ata selling price of $46 per unit Additional information relating to the company's only two products is shown below: Product A Product B Total Direct materials $ 439, 300 $ 252,900 $ 692,200 Direct labor $ 286,000 $107.000 313, eae Manufacturing overhead 611, we Cost of goods sold $ 1,616,200 00:42:40 The company created an activity-based costing system that allocated its manufacturing overhead costs to four activities as follows: Activity Cost Pool (and Activity Measure) Machining (machine-hours) Setups (setup hours) Product design (number of products) Other (organization-sustaining costs) Total manufacturing overhead cost Manufacturing Overhead $ 214,100 158,182 120,600 118,200 $ 611,000 Activity Product A Product B Total 93,00 63,100 156,120 81 360 441 1 1 2 NA NA NA The company's ABC implementation team also concluded that $53.000 and $106,000 of the company's advertising expenses could be directly traced to Product A and Product B, respectively. The remainder of ts selling and administrative expenses ($406,000) was organization Sustaining in nsture the company uses a traditional cost system that relles en plantwide overhead allocation based on direct labor dollars, what is the total gross margin (or product margineamed by Product AF (Round your Intermediate calculations to 2 decimal places. Multiple Chaise a 3704,400 8788,800 a 3735.600 $763.000