Addeman Corporation has an activity-based costing system with three activity cost pools-Processing, Supervising, and Other, in the first stage allocations; costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption Data used in the first stage allocations follow Overhead costs Equipment expense Indirect labor $73,000 $1,000 Distribution of Resource Consumption Across Activity Cost Pools: Return to Equipment expense Indirect labor Activity Cost Pools Processing Supervising 0.20 0.20 Other 0.10 0.20 0.70 0.60 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity 100 Product W3 Product 3 Total (Processing) 7,600 Batches (Supervising). 2,400 10,000 900 1,000 Finally, the costs of Processing and Supervising are combined with the following sales and direct cost data to determine product margins Sales and Direct Cost Data Sales (total) Direct materials (total) Direct labor (total) Product MJ $159,500 $ 66,300 $77,000 Product 3 $154,100 $ 55,300 $84,100 What is the product margin for Product H3 under activity-based costing?