A Company uses activity-based costing. The company makes two products: A and B. The costs allocated to each product in the three activity cost pools is given in the table below. A B Total Cost $ 5,553 $11,107 $16,660 Activity Cost Pools Activity 1 Activity 2 Activity 3 Activity 4 11,070 7,380 18,450 4,865 4,865 9,730 10,380 Total Overhead $ 55,220 The company has also determined the following: A B Sales $60,000 $40,000 Costs: Direct materials 18,680 5,490 Direct labor 6,735 3,840 Direct advertising cost 5,000 2,500 The product margin for Product A is: O $13,097. $29,585. O $8,097. O $(3,547)