A company produces and sells two products-14,000 units of Product A and 6,000 units of Product B. The selling prices are $65 per unit for Product A and $96 per unit for Product B. Product A's direct materials and direct labor costs per unit are $32 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company is considerin implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional Information is available for the company as a whole and for Products A and B: Estimated Overhead Activity Cost Pool Activity Measure Cost Expected Activity Machining Machine-hours $ 300,000 25,000 MH Machine setups Number of setups $ 150,000 200 Setups Product design Number of 78,000 2 Products products $ Activity Measure Machine-hours Number of setups Number of products Product A 9,000 50 1 Product B 6,000 150 Using the ABC system, what is the product margin for Product A? Multiple Choice