Assume a company produces and sells only two products-14,000 units of Product A and 6.000 units of Product B. The selling prices are $70 per unit for Product A and $96 per unit for Product B. Product A's direct materials and direct labor costs per unit are $34 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15. respectively. The company uses a plantwide overhead rate based on direct labor dollars. It is considering 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 Activity Cost Pool Machining Machine setups Product design Activity Measure Machine-hours Number of setups Number of products Estimated Overhead Cost $300,000 $150,000 $ 80.000 Expected Activity 15,000 MH 200 Setups 2 Products Activity Measure Machine-hours Number of setups Number of products Product A 9,000 50 Product B 6,000 150 Using the company's plantwide approach, the product margin for Product A is closest to (Round your intermediate calculations to 2 decimal places. Multiple Choice $(8.400) $(3.200) O $11.2001 0 $45.2001