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 $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 $30 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company 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: Estimated Overhead Activity Cost Pool Machining Machine setups Product design Activity Measure Machine-hours Number of setups Number of setups Number of products Activity Measure Machine-hours Cost $ 300,000 $ 150,000 $ 78,000 Product A 9,000 50 Product B 6,000 150 Number of products 1 1 Using the ABC system, what is the product margin for Product A? Multiple Choice $54,500 $48,500 $76,500 $65,500 Expected Activity 15,000 MH 200 Setups 2 Products